{"data":{"id":"us-tn/tenn.-code-ann.-67-4-2104","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-2104","heading":"Doing business in Tennessee a taxable privilege","body":"Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, are declared to be taxable privileges. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.","path":["TN Code","Title 67","Chapter 4"],"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":"0fda1f273d1d6dff2e9fa84c69824d0f6f56c23316f6dca88aefc718333618fa","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-2103","next":"us-tn/tenn.-code-ann.-67-4-2105"},"notice":"GroundRules: Original legal text. Not legal advice."}