Tennessee § 67-4-101 - Privileges taxable — License required.
Full text of Tennessee Tennessee Code Annotated § 67-4-101 — Privileges taxable — License required., with citation guidance and answers to common questions.
§ 67-4-101. Privileges taxable — License required.
The occupations, businesses and business transactions deemed privileges are to be taxed, and not pursued without license, and shall be such as are declared by this code or by legislative acts that are not to be deemed repealed by the enactment of this code. Code 1858, § 550; Shan., § 692; mod. Code 1932, § 1124; T.C.A. (orig. ed.), § 67-5301. Cross-References. Professional boxing, sparring or wrestling match gross receipts tax, § 68-115-208 . Textbooks. Tennessee Jurisprudence, 15 Tenn. Juris., Insurance, § 6; 17 Tenn. Juris., Licenses, § 3. Law Reviews. State and Local Taxation of Financial Institutions: An Opportunity for Reform (C. James Judson & Susan G. Duffy), 39 Vand. L. Rev. 1057 (1986). Comparative Legislation. Privilege and excise taxes: Ala. Code § 40-12-1 et seq. Ark. Code § 26-76-101 et seq. Ga. O.C.G.A. § 48-13-2 et seq. Miss. Code Ann. § 27-15-1 et seq. Mo. Rev. Stat. § 150.010 et seq. N.C. Gen. Stat. § 105-33 et seq. Va. Code § 58.1-3700 et seq.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-101
What does Tennessee Code Annotated § 67-4-101 cover?
Section 67-4-101 ("Privileges taxable — License required.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-101?
A common citation format is "Tennessee Code Annotated § 67-4-101" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.