State and Local Taxation -- 1963 Tennessee Survey

Authors

Paul I. Hartman

First Page

1150

Abstract

I. Excise Tax--Entire Net Income of Domestic Corporation Engaged in Multistate Operations Attributable to Tennessee

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II. Privilege Tax as Applied to Foreign Corporation--Orders Solicited in State Accepted in Foreign State

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III. Applicability of Tax for Privilege of Doing Business to Foreign Corporation--Sufficiency of Local Activity

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IV. Use Tax--Exclusion if Subject to Sales Tax

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V. Franchise Tax--Leased Property Included in Measure

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VI. Privilege Tax on Persons Engaged in Business of Collecting Accounts--Deductability of Attorney's Fees from Gross Collections

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VII. Ad Valorem Tax--Applicability to Non-Domiciliary Interstate Motor Carriers

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VIII. Exemption of Religious Institution from Property Taxation--Applicability During Construction of Structure to be Used for Non-Exempt Purpose

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IX. Immunity of Federal Government from Sales Tax--Taxability as Independent Contractor

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X. Administrative Remedies--Exhaustion of Remedies as Condition Precedent to Seeking Judicial Relief

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XI. Failure to Make Proper Collections of Sales and Use Tax--Honest Mistake as Excuse

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XII. Legislative Changes

Recommended Citation

Paul I. Hartman, State and Local Taxation -- 1963 Tennessee Survey, 17 Vanderbilt Law Review 1150 (1964)
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol17/iss3/26