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University of Tennessee, Knoxville

MTAS Publications: Technical Bulletins

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Taxes

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Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share (2013), Al Major Feb 2013

Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share (2013), Al Major

MTAS Publications: Technical Bulletins

The best way to maximize your city's local sales tax is to review the state's record of business locations (situs report) and correct any errors.


Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major Nov 2012

Technical Bulletins: State Tax Rate On Utility Sales To Manufacturers (2012), Al Major

MTAS Publications: Technical Bulletins

State law limits both state and local sales taxes on water, gas, electricity, and other energy sources used by manufacturers. Your city needs to ensure that your utility billing system reflects these different rates. The streamlined sales tax act is scheduled to take effect on July 1, 2013.


Technical Bulletins: State Street Aid Fund Revenues And Expenditures: On The Road To Understanding (2012), Ron Darden Sep 2012

Technical Bulletins: State Street Aid Fund Revenues And Expenditures: On The Road To Understanding (2012), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $25.54 per capita.


Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2012), Ron Darden Jul 2012

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2012), Ron Darden

MTAS Publications: Technical Bulletins

This report discusses how cities levy the hotel-motel tax, limitations on levy of the tax, exceptions, collecting the tax and estimating proceeds from the tax, and includes a list of Tennessee city and county hotel-motel tax rates.


Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2011), Ron Darden Aug 2011

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2011), Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.


Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2010), Ron Darden Nov 2010

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2010), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2010), Ron Darden Nov 2010

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2010), Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.


Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden Oct 2010

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $26.08 per capita.


Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden Oct 2009

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2007), Ron Darden Nov 2007

Technical Bulletins: Hotel-Motel Tax In Tennessee Cities (2007), Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel-motel tax can be used for purposes authorized in your enacting ordinance, private act, or general law.


Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden Nov 2007

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden Oct 2007

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.


Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden Mar 2007

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $28.49 per capita.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden Jan 2007

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.


Technical Bulletins: Hotel-Motel Tax In Tennessee Municipalities, Ron Darden Oct 2006

Technical Bulletins: Hotel-Motel Tax In Tennessee Municipalities, Ron Darden

MTAS Publications: Technical Bulletins

This revenue source may help municipalities increase their tourist promotion activities or supplement general fund revenues.


Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden Mar 2006

Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden

MTAS Publications: Technical Bulletins

This revenue source may help municipalities increase their tourist promotion activities or supplement general fund revenues.


Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden Nov 2005

Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel/motel tax can be used for purposes authorized in the ordinance, private act, or general law authorizing or levying the tax. Includes sample ordinance.


Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share, Al Major Aug 2005

Technical Bulletins: Sales Tax Revenue: How To Get Your Fair Share, Al Major

MTAS Publications: Technical Bulletins

The best way to maximize your city's local sales tax is to review the state's record of business locations (situs report) and correct any errors.


Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden Jul 2005

Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.


Technical Bulletins: Tennessee Amusement Tax, Al Major May 2003

Technical Bulletins: Tennessee Amusement Tax, Al Major

MTAS Publications: Technical Bulletins

The State of Tennessee taxes certain types of amusements, and these taxes are levied in different ways and authorized under different sections of the Tennessee Code Annotated.


Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden Jan 2003

Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.


Technical Bulletins: Irs Rules-Diesel Fuel And Gasoline Purchases, Ron Darden May 2002

Technical Bulletins: Irs Rules-Diesel Fuel And Gasoline Purchases, Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden Apr 2002

Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Ron Darden

MTAS Publications: Technical Bulletins

The proceeds from the hotel/motel tax can be used for most general purposes, ranging from economic and tourist development to retirement of outstanding debt.


Technical Bulletins: Litigation Tax Collections And Refunds Clarified, Mtas Feb 1996

Technical Bulletins: Litigation Tax Collections And Refunds Clarified, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information about litigation tax collection and refunds.


Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Dick Phebus Nov 1991

Technical Bulletins: Hotel/Motel Tax In Tennessee Municipalities, Dick Phebus

MTAS Publications: Technical Bulletins

The proceeds from the hotel/motel tax can be used for most general purposes, ranging from economic and tourist development to retirement of outstanding debt.


Technical Bulletins: 1990 Census Update, Joe Walsh Apr 1991

Technical Bulletins: 1990 Census Update, Joe Walsh

MTAS Publications: Technical Bulletins

Includes a list of Tennessee cities, their 1990 populations, and the census impact on state shared taxes.


Technical Bulletins: Update On Technical Bulletin 31 (State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments), Dick Phebus Jan 1991

Technical Bulletins: Update On Technical Bulletin 31 (State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments), Dick Phebus

MTAS Publications: Technical Bulletins

The Revenue Reconciliation Act of 1990 (Act) recently passed by Congress imposes new federal excise taxes on gasoline and diesel fuel. This raises the tax on gasoline to 14.1 cents per gallon and the tax on diesel fuel to 20.1 cents per gallon. The new rates are effective December 1, 1990.


Technical Bulletins: State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments, Dick Phebus Sep 1990

Technical Bulletins: State And Federal Petroleum Tax Refunds And Exemption Options For Local Governments, Dick Phebus

MTAS Publications: Technical Bulletins

This Technical Bulletin updates a previous bulletin dated April 14, 1988, and describes new procedures for avoiding the payment of state taxes and an update on federal excise taxes on gasoline and diesel fuel.


Technical Bulletins: 1988-89 State Revenue Estimates / Local Sales Tax Outlook, Ken Joines, Jim Leuty Apr 1988

Technical Bulletins: 1988-89 State Revenue Estimates / Local Sales Tax Outlook, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

This Technical Bulletin provides the per capita amounts that Tennessee cities were expected to receive for the fiscal year 1988-89. At the time this bulletin was published, the State General Assembly had not yet adjourned and the state budget had not been passed. Therefore, the per capita amounts presented in the bulletin were estimates only and subject to change.


Technical Bulletins: 1987-88 State Revenue Estimates, Federal Revenue Sharing & Local Sales Tax Outlook, Ken Joines, Jim Leuty Apr 1987

Technical Bulletins: 1987-88 State Revenue Estimates, Federal Revenue Sharing & Local Sales Tax Outlook, Ken Joines, Jim Leuty

MTAS Publications: Technical Bulletins

This Technical Bulletin provides the amount of state shared taxes that Tennessee cities were expected to receive for the fiscal year 1987-88. At the time this bulletin was published, the State General Assembly had not yet adjourned and the state budget had not been passed. Therefore, the per capita amounts presented in the bulletin were estimates only and subject to change.