Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-05 - Business Tax Rules and Regulations
Section 1320-04-05-.58 - TRANSPORTATION COMPANIES
Universal Citation: TN Comp Rules and Regs 1320-04-05-.58
Current through September 24, 2024
Persons other than carriers or other public utilities as defined in Section 65-401, T.C.A., engaged in the business of furnishing transportation services or carrying or hauling passengers or personal property for a consideration, are liable for the Business Tax based upon all intrastate receipts. Each station, terminal or other central location shall be considered as a separate place of business.
Authority: T.C.A. §§ 67-1-102 and 67-4-703.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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