Tennessee § 67-4-2121 - Tax imposed on manufacturer.
Full text of Tennessee Tennessee Code Annotated § 67-4-2121 — Tax imposed on manufacturer., with citation guidance and answers to common questions.
§ 67-4-2121. Tax imposed on manufacturer.
Notwithstanding any provision of this part to the contrary, the tax imposed by this part on any manufacturer shall be levied only on the first two billion dollars ($2,000,000,000) of apportioned net worth or real and tangible personal property owned or used in Tennessee. For purposes of this section, “manufacturer” means any person whose principal business is fabricating or processing tangible personal property for resale and ultimate use or consumption off the premises of the person engaging in such fabricating or processing. Acts 2005, ch. 499, § 61. Compiler's Notes. Acts 2005, ch. 499, § 91 provided that § 61 of the act shall apply to tax periods ending after December 31, 2005.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-2121
What does Tennessee Code Annotated § 67-4-2121 cover?
Section 67-4-2121 ("Tax imposed on manufacturer.") 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 § 67-4-2121?
A common citation format is "Tennessee Code Annotated § 67-4-2121" (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 § 67-4-2121 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.