{"data":{"id":"us-tn/tenn.-code-ann.-57-3-305","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 57-3-305","heading":"State tax exclusive","body":"The tax imposed in §§ 57-3-302 and 57-3-303 is a state tax, for the benefit of the state and the counties thereof as hereinafter provided, and no county, municipality or taxing district shall have the power to levy a like tax.","path":["TN Code","Title 57","Chapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"defab374f450feb0ca9a0529062eaee2f5a21da311acd6511de62a2cf2ca655d","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-57-3-304","next":"us-tn/tenn.-code-ann.-57-3-306"},"notice":"GroundRules: Original legal text. Not legal advice."}