{"data":{"id":"us-tn/tenn.-code-ann.-67-4-3004","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-3004","heading":"Tourism development zone business tax","body":"The tourism development zone business tax is a privilege tax imposed upon persons engaged in various businesses and activities in a portion of a tourism development zone as designated pursuant to § 67-4-3003(a) . A dealer may invoice the tax as a separate item and pass it on to the dealer's customers. If the dealer passes the tax on to the customer, the tax shall be added to the gross receipts and be used in determining the tax base for both the business tax and the sales and use tax.","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":"0d215c04705c5d33e6bc652ecdbbdcd0f9de8cef89d0c0cab8b16212ba8242fe","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-3003","next":"us-tn/tenn.-code-ann.-67-4-3005"},"notice":"GroundRules: Original legal text. Not legal advice."}