Tennessee Code Annotated
Tenn. Code Ann. § 67-6-502 (2026)
Tax paid by consumer
✓ current as of May 2026
The tax imposed by this chapter shall be collected by the retailer from the consumer insofar as it can be done.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
Notes of Decisions
Cited in 8
cases, 1984–2013 · leading case: Beare Co. v. Olsen, 711 S.W.2d 603 (Tenn. 1986).
Beare Co. v. Olsen, 711 S.W.2d 603 (Tenn. 1986). “" T.C.A. § 67-6-502. A reduced tax rate is imposed with respect to water and energy fuels "when sold to or used by manufacturers.”
South Cent. Bell Tel. Co. v. Olsen, 669 S.W.2d 649 (Tenn. 1984). “§ 67-6-102(13)(F)(iii). Appellant does not question that it is a “dealer making sales” for purposes of the statute, T.”
Reimann v. Huddleston, 883 S.W.2d 135 (Tenn. Ct. App. 1993). “§ 67-6-501 clearly states that the seller or “dealer making sales .”
Sam Carey Lumber Co. v. Sixty-One Cabinet Shop, Inc., 773 S.W.2d 252 (Tenn. Ct. App. 1989). “§ 67-6-501 places the legal incidence of the sales tax upon the seller, not the consumer, but T.C.A. § 67-6-502 requires the seller to collect the tax from the consumer insofar as possible.”
King v. Tennessee Dep't of Revenue (In Re King), 117 B.R. 339 (Bankr. W.D. Tenn. 1990). “” - Tennessee Code Annotated § 67-6-502. Moreover, recent case law classifies this directive as a “mandate” and establishes that the buyer is ultimately responsible for payment to the state of sales tax.”
Illinois Cent. R.R. v. Tennessee Dep't of Revenue, 969 F. Supp. 2d 892 (M.D. Tenn. 2013). “§ 67-6-502. Complementary to the sales tax, Tennessee imposes a use tax on the storage, use or consumption of tangible personal property in Tennessee.”
In Re Russman's, Inc., 125 B.R. 520 (Bankr. E.D. Tenn. 1991). “” Tenn. Code Ann. § 67-6-502 (1989). The Tennessee Court of Appeals has stated that “the legislature has mandated that the seller shall .”
Long Equip. Co. v. Keeton, 736 S.W.2d 607 (Tenn. Ct. App. 1987). “Thus, although the seller is liable to the state, as between the seller and the consumer the seller is entirely justified in requiring the consumer to pay the tax. The issue here is whether there are circumstances in this case that ought to prevent the plaintiff from collecting…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.