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§ 67-2-102. Imposition, rate and collection of tax.

TN Code § 67-2-102 (2019) (N/A)
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(1) For any tax year that begins on or after January 1, 2017, and prior to January 1, 2018, four percent (4%);

(2) For any tax year that begins on or after January 1, 2018, and prior to January 1, 2019, three percent (3%);

(3) For any tax year that begins on or after January 1, 2019, and prior to January 1, 2020, two percent (2%);

(4) For any tax year that begins on or after January 1, 2020, and prior to January 1, 2021, one percent (1%); and

(5) For any tax year that begins on or after January 1, 2021, and for subsequent tax years, zero percent (0%).

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§ 67-2-101. Chapter definitions.
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§ 67-2-103. Tax for state purposes only.