67-4-1701 - Privilege tax established Collection. - Tennessee Statutes

67-4-1701. Privilege tax established Collection.

The engaging in any vocation, profession, business or occupation named in this part is declared to be a privilege taxable by the state alone. The privilege tax established in this part shall be collected by the commissioner of revenue and deposited into the state general fund, except as otherwise provided for in this part.

[Acts 1992, ch. 529, § 8; 2009, ch. 530, § 66.]