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Technical Bulletins: Tennessee Local Sales Tax Data Summary, Mtas
Technical Bulletins: Tennessee Local Sales Tax Data Summary, Mtas
MTAS Publications: Technical Bulletins
Based on population figures used for distribution of state-shared taxes in 1979-80: 98. 9 per cent (2,556,363) of all persons living in incorporated areas in Tennessee are covered by a local sales tax; 98.7 per cent (3,871,691) of all persons living in Tennessee are residents of an area levying a local sales tax.
Technical Bulletins: Rental Inventory Expert From Ad Valorem Personal Property Tax Where Rentor Is Subject To Business Tax, Mtas
MTAS Publications: Technical Bulletins
The Middle Section of the Tennessee Court of Appeals has held that rental inventory of a taxpayer who is subject to the business tax, as authorized in Tennessee Code Annotated ยง 67-5801, et seq., is exempt from the payment of personal property ad valorem taxes on that inventory . In Art Pancake's United Rent-All v . Glenn Ferguson, 601 S.W . 2d 926 (October 1979), the court relied primarily on statutory construction to reach its conclusion that the business tax is in lieu of ad valorem taxes on rental inventories .
Technical Bulletins: Estimated 1980-81 State Shared Funds For Cities, Mtas
Technical Bulletins: Estimated 1980-81 State Shared Funds For Cities, Mtas
MTAS Publications: Technical Bulletins
A summary of what cities could expect to receive from the state shared funds for the 1980-81 fiscal year, based on an estimated city population of 2,610,00.