Tennessee § 67-4-3004 - Tourism development zone business tax.
Full text of Tennessee Tennessee Code Annotated § 67-4-3004 — Tourism development zone business tax., with citation guidance and answers to common questions.
§ 67-4-3004. Tourism development zone business tax.
The tourism development zone business tax is a privilege tax imposed upon persons engaged in various businesses and activities in a portion of a tourism development zone as designated pursuant to § 67-4-3003(a) . A dealer may invoice the tax as a separate item and pass it on to the dealer's customers. If the dealer passes the tax on to the customer, the tax shall be added to the gross receipts and be used in determining the tax base for both the business tax and the sales and use tax. Acts 2007, 500, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-3004
What does Tennessee Code Annotated § 67-4-3004 cover?
Section 67-4-3004 ("Tourism development zone business tax.") 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 § 67-4-3004?
A common citation format is "Tennessee Code Annotated § 67-4-3004" (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 § 67-4-3004 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.