Tennessee § 67-6-101 - Short title — Nature of tax.
Full text of Tennessee Tennessee Code Annotated § 67-6-101 — Short title — Nature of tax., with citation guidance and answers to common questions.
§ 67-6-101. Short title — Nature of tax.
This chapter shall be known and may be cited as the “Retailers' Sales Tax Act,” and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied. Acts 1947, ch. 3, §§ 1, 3; C. Supp. 1950, §§ 1248.50, 1248.52 (Williams, §§ 1328.22, 1328.24); T.C.A. (orig. ed.), §§ 67-3001, 67-3009. Cross-References. Tax on rental of private passenger motor vehicles, title 67, ch. 4, part 19. Textbooks. Tennessee Jurisprudence, 16 Tenn. Juris., Interstate Commerce, § 11; 16 Tenn. Juris., Intoxicating Liquors, §§ 8, 10; 23 Tenn. Juris., Taxation, §§ 9, 17, 73, 75. Law Reviews. Significant Sales and Use Tax Developments During the Past Half Century (Jerome R. Hellerstein), 39 Vand. L. Rev. 961 (1986). Attorney General Opinions. Retailers' Sales Tax Act and import and export taxes. OAG 11-67, 2011 Tenn. AG LEXIS 69 (9/15/11). Sales tax on gold and silver coins. OAG 12-110, 2012 Tenn. AG LEXIS 114 (12/28/12).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-101
What does Tennessee Code Annotated § 67-6-101 cover?
Section 67-6-101 ("Short title — Nature of 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 § 67-6-101?
A common citation format is "Tennessee Code Annotated § 67-6-101" (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 § 67-6-101 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.