Terms Used In Tennessee Code > Title 67 > Chapter 4 - Privilege and Excise Taxes

• Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
• Adjusted revenues: means , for each fantasy sports contest, the amount equal to the total entry fees collected from all participants entering the fantasy sports contest less winnings paid to participants in the contest, multiplied by the resident percentage. See Tennessee Code 67-4-902
• Affiliate: means any entity:
  (i) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-2004
• Affiliate: means any entity:
  (i) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-2004
• Affiliated business entity: means a business entity:
  (A) In which the taxpayer, directly or indirectly, has more than fifty percent (50%) ownership interest. See Tennessee Code 67-4-702
• Affiliated group: means :
  (i) A taxpayer that, standing alone, is subject to the Tennessee franchise tax. See Tennessee Code 67-4-2004
• Affiliated group: means :
  (i) A taxpayer that, standing alone, is subject to the Tennessee franchise tax. See Tennessee Code 67-4-2004
• Agent: means an authorized person who acts on behalf of or at the direction of a manufacturer, distributor, or dispenser. See Tennessee Code 39-17-402
• Agriculture: means :
  (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Annual event: means an event:
  (A) Authorized by a two-thirds (2/3) vote of all members elected to each house of the general assembly. See Tennessee Code 39-17-601
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Antique coin machine: means a gambling device or record that is at least twenty-five (25) years old and that is operated, played, worked, manipulated, or used by inserting or depositing a coin, slug, token, or thing of value to play a game, see pictures, hear music, or provide any other form of entertainment and includes, but is not limited to, antique slot machines, antique gambling devices, or antique gaming machines. See Tennessee Code 39-17-501
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Average occupational wage: means the average wage for all industries as reported by the department of labor and workforce development in the most recent annual quarterly census of employment and wages super sector data for the state, aggregate of all ownerships. See Tennessee Code 67-4-2004
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Benefit: means anything reasonably regarded as economic gain, enhancement or advantage, including benefit to any other person in whose welfare the beneficiary is interested. See Tennessee Code 39-11-106
• Bona fide coin-operated amusement machine: means any coin or token operated game, machine or device that, as a result of depositing a coin, token or other object, automatically or by or through some mechanical or electronic operation involving skill, chance, or a combination thereof, affords music, amusement, or entertainment of some character without vending any merchandise. See Tennessee Code 67-4-2203
• Brand family: means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol" "lights" "kings" and "100s" and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Tennessee Code 67-4-2601
• Building: means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. See Tennessee Code 67-4-2903
• Building permit: means a permit for development issued in the county, whether by a county, metropolitan or municipal government. See Tennessee Code 67-4-2903
• Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-702
• Business: includes any activity engaged in by any person, or caused to be engaged in by the person, with the object of gain, benefit, or advantage, either direct or indirect. See Tennessee Code 67-4-3002
• Business of a financial institution: means :
  (i) The business that a regulated financial corporation may be authorized to do under state or federal law or the business that its subsidiary is authorized to do by the proper regulatory authorities. See Tennessee Code 67-4-2004
• Business of a financial institution: means :
  (i) The business that a regulated financial corporation may be authorized to do under state or federal law or the business that its subsidiary is authorized to do by the proper regulatory authorities. See Tennessee Code 67-4-2004
• Business owner or business operator: means an owner or operator of a business where one (1) or more bona fide coin-operated amusement machines are available for commercial use and play by the public. See Tennessee Code 67-4-2203
• Campus affiliate: means any person within the footprint of a project site, as determined by the commissioner of revenue, that directly or indirectly owns a material interest in a person that qualifies for, or controls, is owned or controlled by, or under common control with a person that qualifies for the credits provided in §. See Tennessee Code 67-4-2004
• Capital improvement program: means a proposed schedule of future capital projects, listed in order of construction priority, together with cost estimates and the anticipated means of financing each project requiring the expenditure of public funds, over and above the annual local government operating expenses, for the purchase, construction, or replacement of physical assets. See Tennessee Code 67-4-2903
• captive REIT: means an entity with an election in effect under §. See Tennessee Code 67-4-2004
• captive REIT: means an entity with an election in effect under §. See Tennessee Code 67-4-2004
• Certified green energy production facility: means :
  (A) A facility certified by the department of environment and conservation as producing or storing electricity using clean energy technology. See Tennessee Code 67-4-2004
• Cigarette: includes any cigarette produced by a cigarette rolling machine at a retail establishment. See Tennessee Code 67-4-1001
• Cigarette rolling machine: means a machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• Cigarette rolling machine operator: means a person that purchases or leases for use, or controls, possesses or maintains, a cigarette rolling machine at a retail establishment that enables any person to process at that establishment tobacco or any product that is made or derived from tobacco into a roll or tube. See Tennessee Code 67-4-1001
• cigarettes: means and includes all rolled, shredded, or cut tobacco, or any substitute therefor, wrapped in paper, or substitute therefor, and all rolled, shredded or cut tobacco, or any substitute therefor, wrapped in homogenized tobacco wrapper, and being within customary cigarette sizes and marketed in cigarette type packages. See Tennessee Code 67-4-1001
• cigars: includes any roll of tobacco, for smoking, irrespective of the tobacco being flavored or adulterated, or mixed with other ingredients, where such a roll has a wrapper made chiefly of tobacco, except "cigar" or "cigars" does not include rolls of tobacco for smoking defined in this section as "cigarettes". See Tennessee Code 67-4-1001
• Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
• Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
• Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Tennessee Code 67-4-2004
• Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Tennessee Code 67-4-2004
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-301
• Commissioner: means the commissioner of revenue or the commissioner's duly authorized assistants, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-902
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1101
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1602
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1901
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2203
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2601
• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2802
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Consideration: means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1401
• Consideration: means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. See Tennessee Code 67-4-1501
• Consumer: includes any person, including a cigarette retailer or licensed distributor, who purchases cigarettes for personal consumption. See Tennessee Code 67-4-1001
• Contract: A legal written agreement that becomes binding when signed.
• Controlled substance: means a drug, substance, or immediate precursor in Schedules I through VII of §. See Tennessee Code 39-17-402
• Controlled substance: means a controlled substance as defined in §. See Tennessee Code 67-4-2802
• Controlled substance analogue: means a controlled substance analogue as defined in §. See Tennessee Code 67-4-2802
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means the Tennessee Education Lottery Corporation or its successor. See Tennessee Code 39-17-601
• County: means a county or metropolitan government. See Tennessee Code 67-4-2903
• County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
• County school facilities privilege tax: means a tax on new residential development as defined in this part. See Tennessee Code 67-4-2903
• Dealer: means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes. See Tennessee Code 67-4-1602
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• delivery: means the actual, constructive, or attempted transfer from one person to another of a controlled substance, whether or not there is an agency relationship. See Tennessee Code 39-17-402
• Delivery sale: means any sale of cigarettes to a consumer in this state when either:
  (i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transaction, the mails, or any other delivery service, or the internet or other online service. See Tennessee Code 67-4-1001
• Delivery service: means any person who is engaged in the commercial delivery of letters, packages, or other containers and is not a seller, dealer or distributor. See Tennessee Code 67-4-1001
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Department: means the department of revenue. See Tennessee Code 67-4-301
• Department: means the department of revenue, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Department: means the department of revenue. See Tennessee Code 67-4-1001
• Department: means the department of revenue. See Tennessee Code 67-4-1101
• Department: means the department of revenue. See Tennessee Code 67-4-1201
• Department: means the department of revenue. See Tennessee Code 67-4-1501
• Department: means the department of revenue. See Tennessee Code 67-4-1602
• Department: means the department of revenue. See Tennessee Code 67-4-2004
• Dependent: A person dependent for support upon another.
• Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.
• Development: means the construction, building, erection, or improvement to land by providing a new building or structure that provides floor area for residential use. See Tennessee Code 67-4-2903
• Devise: To gift property by will.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Dispense: means to deliver a controlled substance to an ultimate user or research subject by or pursuant to the lawful order of a practitioner, including the prescribing, administering, packaging, labeling, or compounding necessary to prepare the substance for that delivery. See Tennessee Code 39-17-402
• Distribute: means to deliver other than by administering or dispensing a controlled substance. See Tennessee Code 39-17-402
• Docket: A log containing brief entries of court proceedings.
• Drug: means :
  (A) Substances recognized as drugs in the United States Pharmacopoeia, official Homeopaths Pharmacopoeia of the United States, or official National Formulary, or any supplement to any of them. See Tennessee Code 39-17-402
• Dwelling unit: means a room, or rooms connected together, constituting a separate, independent housekeeping establishment for owner occupancy, rental or lease on a daily, weekly, monthly or longer basis, physically separated from any other room, rooms or dwelling units that may be in the same building, and containing independent cooking and sleeping facilities. See Tennessee Code 67-4-2903
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• farm products: means forage and sod crops. See Tennessee Code 1-3-105
• Fiduciary: A trustee, executor, or administrator.
• Final return status: means the status of any person or taxpayer that has commenced the process of effecting a surrender of charter, withdrawal of qualification to do business in this state, merger, consolidation, liquidation, complete sale, transfer or distribution of assets, conversion, dissolution, or any similar event that results in, or is intended to result in, the taxpayer ceasing to exist, or no longer being subject to the tax imposed by this part, or no longer having any substantial remaining business or financial activity. See Tennessee Code 67-4-2004
• Final return status: means the status of any person or taxpayer that has commenced the process of effecting a surrender of charter, withdrawal of qualification to do business in this state, merger, consolidation, liquidation, complete sale, transfer or distribution of assets, conversion, dissolution, or any similar event that results in, or is intended to result in, the taxpayer ceasing to exist, or no longer being subject to the tax imposed by this part, or no longer having any substantial remaining business or financial activity. See Tennessee Code 67-4-2004
• Financial institution: means a holding company, any regulated financial corporation, a subsidiary of a holding company or a regulated financial corporation, an investment entity that is indirectly more than fifty percent (50%) owned by a holding company or a regulated financial corporation, or any other person that is carrying on the business of a financial institution. See Tennessee Code 67-4-2004
• Financial institution: means a holding company, any regulated financial corporation, a subsidiary of a holding company or a regulated financial corporation, an investment entity that is indirectly more than fifty percent (50%) owned by a holding company or a regulated financial corporation, or any other person that is carrying on the business of a financial institution. See Tennessee Code 67-4-2004
• Financial institution affiliated group: means any affiliated group in which more than fifty percent (50%) of the group's aggregate gross income, excluding dividends and receipts resulting from transactions between members, is derived from conducting the business of a financial institution as defined in subdivision (5)(A). See Tennessee Code 67-4-2004
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gambling bet: means anything of value risked in gambling. See Tennessee Code 39-17-501
• Gambling device or record: means anything designed for use in gambling, intended for use in gambling, or used for gambling. See Tennessee Code 39-17-501
• General partnership: means a partnership in which all partners, as defined by state law, are fully liable for the debts of, or the claims against, the partnership. See Tennessee Code 67-4-2004
• General partnership: means a partnership in which all partners, as defined by state law, are fully liable for the debts of, or the claims against, the partnership. See Tennessee Code 67-4-2004
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governing body: means the county legislative body or metropolitan council. See Tennessee Code 67-4-2903
• Government: means the state or any political subdivision of the state, and includes any branch or agency of the state, a county, municipality or other political subdivision. See Tennessee Code 39-11-106
• Grantor: The person who establishes a trust and places property into it.
• Gross sales: means the sum total of all sales under this part as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this part. See Tennessee Code 67-4-702
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Holding company: means any corporation defined as a "bank holding company" under 12 U. See Tennessee Code 67-4-2004
• Hospital company: means a corporation or other entity subject to the taxes imposed under this part and part 21 of this chapter and that qualified before January 1, 1999, with the department as a hospital company as defined under prior law. See Tennessee Code 67-4-2004
• Hospital company: means a corporation or other entity subject to the taxes imposed under this part and part 21 of this chapter and that qualified before January 1, 1999, with the department as a hospital company as defined under prior law. See Tennessee Code 67-4-2004
• Hotel: means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration. See Tennessee Code 67-4-1401
• Illicit alcoholic beverage: includes , but is not limited to, the products known as "bootleg liquor" "moonshine" "non-tax-paid liquor" and "white liquor". See Tennessee Code 67-4-2802
• Immediate precursor: means a substance that the commissioner of mental health and substance abuse services, upon the agreement of the commissioner of health, has found to be and by rule designates as being the principal compound commonly used or produced primarily for use, and that is an immediate chemical intermediary used or likely to be used in the manufacture of a controlled substance, the control of which is necessary to prevent, curtail, or limit manufacture. See Tennessee Code 39-17-402
• Importer: means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse. See Tennessee Code 67-4-2601
• Incidental business: means a business carried on separately and not a part of the business made the subject of privilege taxation. See Tennessee Code 67-4-301
• Individual property owner: means a person who owns a vacation lodging. See Tennessee Code 67-4-702
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Intangible expense: means an expense related to, or in connection with, the acquisition, use, maintenance, management, ownership, sale, exchange, license, or any other disposition of intangible property, to the extent such amounts are allowed or allowable as deductions or costs in determining federal taxable income on a separate entity basis. See Tennessee Code 67-4-2004
• Intangible income: means income related to, or in connection with, the acquisition, use, maintenance or management, ownership, sale, exchange, license, or any other disposition of intangible property, to the extent such amounts are included or includable in determining federal taxable income. See Tennessee Code 67-4-2004
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Intangible property: means patents, patent applications, trade names, trademarks, service marks, franchise rights, copyrights, licenses, research, formulas, designs, patterns, processes, formats, and similar types of intangible assets. See Tennessee Code 67-4-2004
• Intangible property: means patents, patent applications, trade names, trademarks, service marks, franchise rights, copyrights, licenses, research, formulas, designs, patterns, processes, formats, and similar types of intangible assets. See Tennessee Code 67-4-2004
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
• Inventories of merchandise held for sale or exchange: includes tangible personal property held by a merchant or business for lease or rental, but does not include such property in the possession of a lessee. See Tennessee Code 67-4-702
• Investment entity: means any person that receives more than fifty percent (50%) of its gross income from investment securities and from the business of a financial institution. See Tennessee Code 67-4-2004
• Investment securities: means , for purposes of this section, any note, United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate debt securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities, bonds, debentures, evidence of indebtedness, and other similar debt investments. See Tennessee Code 67-4-2004
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Key tenant: means any tenant, located within a qualified medical trade center, that leases and occupies a significant portion of the facility and is determined, in the sole discretion of the commissioner of economic and community development and the commissioner of revenue, to be essential to the initial establishment and viability of the trade center. See Tennessee Code 67-4-2004
• Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lease or rental: means the leasing or renting of tangible personal property and the possession or use of the property by the lessee or renter for a consideration, without transfer of the title of such property. See Tennessee Code 67-4-702
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensed agent: means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under §. See Tennessee Code 67-4-2601
• licensee: means an owner as defined in this section, who is licensed to do business in this state, including an owner's officers, directors, shareholders, individuals, members of any association or other entity not specified, and, when applicable in context, the business entity itself. See Tennessee Code 67-4-2203
• Lien: A claim against real or personal property in satisfaction of a debt.
• Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
• Lineal descendant: Direct descendant of the same ancestors.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
• Local government: means :
  (A) Any county in this state, including any county having a metropolitan or consolidated form of government, having a population in excess of one hundred twelve thousand (112,000), according to the 2010 federal census or any subsequent federal census. See Tennessee Code 67-4-3201
• Local law enforcement agency: means a municipal police department, a metropolitan police department, or a sheriff's office. See Tennessee Code 67-4-2802
• Loose tobacco: means tobacco that is not contained in rolls or tubes and that has been removed from its original packaging. See Tennessee Code 67-4-1001
• Lottery: means the selling of anything of value for chances on a prize or stake. See Tennessee Code 39-17-501
• Low-street-value drug: means any of the following controlled substances:
  (A) An anabolic steroid as defined in §. See Tennessee Code 67-4-2802
• Machine tax: means the annual per machine tax that every owner of a bona fide coin-operated amusement machine in commercial use must pay. See Tennessee Code 67-4-2203
• Manufacture: means the production, preparation, propagation, compounding, conversion or processing of a controlled substance, either directly or indirectly by extraction from substances of natural origin, or independently by means of chemical synthesis, and includes any packaging or repackaging of the substance or labeling or relabeling of its container, except that "manufacture" does not include the preparation or compounding of a controlled substance by an individual for the individual's own use or the preparation, compounding, packaging, or labeling of a controlled substance by:
  (A) A practitioner as an incident to administering or dispensing a controlled substance in the course of professional practice. See Tennessee Code 39-17-402
• Manufacturing distributor: means any person, with a plant located in this state, engaged in the business of manufacturing or processing consumable tobacco products, taxed by this part. See Tennessee Code 67-4-1001
• Marijuana: means all parts of the plant cannabis, whether growing or not. See Tennessee Code 39-17-402
• Marijuana: means all parts of the plant of the genus cannabis, whether growing or not. See Tennessee Code 67-4-2802
• Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
• Master license: means the certificate that every owner of a bona fide coin-operated amusement machine must obtain and display in the business owner's or business operator's place of business where the machine is located for commercial use by the public for play, in order to operate the machine in this state legally. See Tennessee Code 67-4-2203
• material interest: means the direct or indirect beneficial ownership, as defined in Rule 13d-3, 17 C. See Tennessee Code 67-4-2004
• merchandise: means any consumer item that is or is represented to be new or not previously owned by a consumer, and "temporary premises" means any public or quasi-public place, including a hotel, rooming house, storeroom, building or part of a building, tent, vacant lot, railroad car or motor vehicle that is temporarily occupied for the purpose of exhibiting stocks of merchandise to the public. See Tennessee Code 67-4-702
• Merchant: means a merchant or peddler within the scope of Constitution of Tennessee, Article II, §. See Tennessee Code 67-4-2802
• Minor: means any person under eighteen (18) years of age. See Tennessee Code 39-11-106
• Month: means a calendar month. See Tennessee Code 1-3-105
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• Motor vehicle: means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles. See Tennessee Code 67-4-1602
• Municipality: means an incorporated city or town or a county, but does not include a county with a metropolitan form of government. See Tennessee Code 67-4-1401
• Municipality: means any incorporated city or county located in this state. See Tennessee Code 67-4-3002
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• Natural gas marketer: means any business that is not regulated as to rates and services by the Tennessee public utility commission. See Tennessee Code 67-4-702
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Nonbusiness earnings: means all earnings other than business earnings. See Tennessee Code 67-4-2004
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Tennessee Code 67-4-2601
• Not-for-profit: means any person described in §. See Tennessee Code 67-4-2004
• Not-for-profit: means any person described in §. See Tennessee Code 67-4-2004
• Nude: means :
  (A) Entirely unclothed. See Tennessee Code 67-4-1201
• nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
• Oath: A promise to tell the truth.
• Oath: includes affirmation. See Tennessee Code 1-3-105
• Obligated member: means a member or partner of an obligated member entity that is fully liable for the debts, obligations and liabilities of the entity, as provided in §. See Tennessee Code 67-4-2004
• Obligated member entity: means a limited liability company, limited partnership or limited liability partnership, all of whose members or partners are fully liable for the debts, obligations and liabilities of the entity, as provided in §. See Tennessee Code 67-4-2004
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel. See Tennessee Code 67-4-1401
• Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit. See Tennessee Code 67-4-1501
• Operator: means the person operating the hotel, whether as owner, lessee or otherwise. See Tennessee Code 67-4-1401
• Overnight rentals: means rental of a vacation lodging to one (1) or more individuals for temporary human lodging not to exceed a period of one hundred eighty (180) consecutive days. See Tennessee Code 67-4-702
• Owner: means a person, other than the defendant, who has possession of or any interest other than a mortgage, deed of trust or security interest in property, even though that possession or interest is unlawful and without whose consent the defendant has no authority to exert control over the property. See Tennessee Code 39-11-106
• Owner: means any person, individual, firm, company, association, or other business entity owning any bona fide coin-operated amusement machine. See Tennessee Code 67-4-2203
• Participating manufacturer: has the meaning given that term in Section II(jj) of the master settlement agreement and all amendments thereto. See Tennessee Code 67-4-2601
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Pass-through entity: means an S corporation, an entity treated as a partnership for federal income tax purposes, an entity treated as a trust for federal income tax purposes or a business entity that has a single owner and that is disregarded as an entity separate from its owner for federal income tax purposes, but not for purposes of this part and part 21 of this chapter. See Tennessee Code 67-4-2004
• Peer-to-peer car sharing: means the authorized use of a vehicle by an individual other than the vehicle's owner through a peer-to-peer car sharing program. See Tennessee Code 67-4-1901
• Peer-to-peer car sharing program: means a business platform that connects motor vehicle owners with drivers to enable the sharing of motor vehicles for financial consideration. See Tennessee Code 67-4-1901
• Person: includes the singular and the plural and means and includes any individual, firm, partnership, copartnership, association, corporation, governmental subdivision or agency, or other organization or other legal entity, or any agent or servant thereof. See Tennessee Code 39-11-106
• Person: means an individual, corporation, governmental subdivision or agency, business trust, estate, trust, partnership or association or any other legal entity. See Tennessee Code 39-17-402
• Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit, and the plural as well as the singular number. See Tennessee Code 67-4-702
• Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
• Person: includes :
  (A) Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government. See Tennessee Code 67-4-1101
• Person: means any individual, or group of individuals, that occupies the same room. See Tennessee Code 67-4-1401
• Person: means person as defined in §. See Tennessee Code 67-4-2802
• Person: means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-2903
• Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit. See Tennessee Code 67-4-3002
• Personal property: All property that is not real property.
• Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
• Place of worship: means that portion of a building, owned by a religious institution that has property tax exempt status, that is used for worship services and related functions. See Tennessee Code 67-4-2903
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• pool: means a type of pari-mutuel betting:
  (A) In which a participant:

  (i) Pays money for participation in a pool. See Tennessee Code 39-17-501
• Possess: means to have in one's actual and physical control, or to have the exclusive detention and control of, to own or be entitled to, or to have responsibility for the storage of in the capacity of a warehouseman. See Tennessee Code 67-4-1001
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• primarily: means that at least fifty percent (50%) of the taxable gross sales of the business are retail sales. See Tennessee Code 67-4-702
• Probate: Proving a will
• Produce: means to:
  (A) Manufacture, make, produce, or refine special nuclear material. See Tennessee Code 67-4-1101
• Profit: means anything of value in addition to the gambling bet. See Tennessee Code 39-17-501
• Proof of age: means a driver license or other generally accepted means of identification that describes the individual as eighteen (18) years of age or older, contains a photograph or other likeness of the individual, and appears on its face to be valid. See Tennessee Code 39-17-601
• Property: means anything of value, including, but not limited to, money, real estate, tangible or intangible personal property, including anything severed from land, library material, contract rights, choses-in-action, interests in or claims to wealth, credit, admission or transportation tickets, captured or domestic animals, food and drink, electric or other power. See Tennessee Code 39-11-106
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Property management company: means a person who, for consideration, manages a vacation lodging for an individual property owner that provides such lodging for a rental fee to consumers. See Tennessee Code 67-4-702
• Public authority: means any agency, authority or instrumentality described by §. See Tennessee Code 67-4-3002
• Public defender: Represent defendants who can't afford an attorney in criminal matters.
• public REIT: means an entity that has an election in effect under §. See Tennessee Code 67-4-2004
• Public transit system: means any mass transit system intended for shared passenger transport services to the general public, together with any building, structure, appurtenance, utility, transport support facility, transport vehicles, service vehicles, parking facility, or any other facility, structure, vehicle, or property needed to operate the transportation facility or provide connectivity for the transportation facility to any other non-mass transit system transportation infrastructure, including, but not limited to, interstates, highways, roads, streets, alleys, and sidewalks. See Tennessee Code 67-4-3201
• public use facility: means :
  (A) A building, complex, center, or facility described by §. See Tennessee Code 67-4-3002
• Qualified commercial financing entity: means a person that qualified for the credit in §. See Tennessee Code 67-4-2004
• Qualified medical trade center: means any facility, located in a county with a metropolitan form of government, that is substantially composed of permanent and temporary show rooms for medical product suppliers as well as educational space and conference facilities for medical trade shows. See Tennessee Code 67-4-2004
• Qualified medical trade center: means any facility, located in a county with a metropolitan form of government, that is substantially composed of permanent and temporary show rooms for medical product suppliers as well as educational space and conference facilities for medical trade shows. See Tennessee Code 67-4-2004
• Qualified medical trade center relocation expenses: means those expenses that both the commissioner of revenue and the commissioner of economic and community development determine, in their sole discretion, are necessary to the creation of a permanent show room within a qualified medical trade center in conjunction with the initial establishment of such facility. See Tennessee Code 67-4-2004
• Qualified medical trade center relocation expenses: means those expenses that both the commissioner of revenue and the commissioner of economic and community development determine, in their sole discretion, are necessary to the creation of a permanent show room within a qualified medical trade center in conjunction with the initial establishment of such facility. See Tennessee Code 67-4-2004
• Qualified new or expanded warehouse or distribution facility: means a new or expanded facility for the storage or distribution of finished tangible personal property. See Tennessee Code 67-4-2004
• Qualified new or expanded warehouse or distribution facility: means a new or expanded facility for the storage or distribution of finished tangible personal property. See Tennessee Code 67-4-2004
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
• Regulated financial corporation: means an institution, the deposits, shares, or accounts of which are insured under the Federal Deposit Insurance Act (12 U. See Tennessee Code 67-4-2004
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
• Resale: means a subsequent, bona fide sale of the property, services or taxable item by the purchaser. See Tennessee Code 67-4-702
• Resident agent: means a resident of this state, designated in writing by the commissioner to either sell unaffixed or to affix revenue stamps to tobacco products as provided for in this part. See Tennessee Code 67-4-1001
• Resident percentage: means , for each fantasy sports contest, the percentage, rounded to the nearest tenth of a percent (0. See Tennessee Code 67-4-902
• Residential: means the development of any property for a dwelling unit or units. See Tennessee Code 67-4-2903
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1401
• Residential dwelling: means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare. See Tennessee Code 67-4-1501
• Retail dealer: means each tobacco vending machine, place, store, booth, concession, truck or vehicle, or person that in any way sells or makes available tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Retail sale: means every sale of new tires for any purpose other than resale. See Tennessee Code 67-4-1602
• Retailer: means any person primarily engaged in the business of making retail sales. See Tennessee Code 67-4-702
• Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
• Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Sale: includes the furnishing of any of the things or services taxable under this part. See Tennessee Code 67-4-702
• Sale: means , in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Tennessee Code 67-4-1001
• Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle. See Tennessee Code 67-4-1602
• Sale: includes a transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price. See Tennessee Code 67-4-3002
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• Sales price: means the total amount for which tangible personal property or services rendered is sold, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction from the price on account of the cost of the property sold, the cost of materials used, labor or service cost, losses, or any other expense whatsoever. See Tennessee Code 67-4-3002
• Savings and loan association: includes a building and loan association, a federal or state savings and loan association, a federal savings bank, and any other financial institution, the accounts of which are insured by the [former] federal savings and loan insurance corporation (FSLIC) or any successor [repealed] of such corporation. See Tennessee Code 1-3-105
• Securities: means United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities and similar investments. See Tennessee Code 67-4-2004
• Securities: means United States treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by the United States or state government agencies, loan-backed securities and similar investments. See Tennessee Code 67-4-2004
• Seller: means every consignee, bailee, factor or auctioneer having either actual or constructive possession of tangible personal property, or having possession of the documents of title to tangible personal property, with power to sell such tangible personal property in the consignee's, bailee's, factor's or auctioneer's own name and actually so selling, is deemed the seller of such tangible personal property within the meaning of this part. See Tennessee Code 67-4-702
• Separative work units: means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235. See Tennessee Code 67-4-1101
• Service of process: The service of writs or summonses to the appropriate party.
• Services: includes labor, skill, professional service, transportation, telephone, mail, gas, electricity, steam, water, cable television, entertainment subscription service or other public services, accommodations in hotels, restaurants or elsewhere, admissions to exhibitions, use of vehicles or other movable property, and any other activity or product considered in the ordinary course of business to be a service, regardless of whether it is listed in this subdivision (a)(38) or a specific statute exists covering the same or similar conduct. See Tennessee Code 39-11-106
• Services: means and includes every activity, function or work engaged in by a person for profit or monetary gain, except as otherwise provided in this part. See Tennessee Code 67-4-702
• Services: means and includes every activity, function or work engaged in by a person for profit or monetary gain, except as otherwise provided in this part. See Tennessee Code 67-4-3002
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• sex: means a person's immutable biological sex as determined by anatomy and genetics existing at the time of birth and evidence of a person's biological sex. See Tennessee Code 1-3-105
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1401
• Short-term rental unit: means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in §. See Tennessee Code 67-4-1501
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1401
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1501
• Short-term rental unit provider: means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace. See Tennessee Code 67-4-1501
• Short-term rental unit transaction: means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit. See Tennessee Code 67-4-1501
• Special nuclear material: means :
  (A) Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954 (42 U. See Tennessee Code 67-4-1101
• Stamp: means the impression, device, stamp, label or print manufactured, printed or made as prescribed by the commissioner. See Tennessee Code 67-4-1001
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
• State: when applied to a part of the United States, includes any state, district, commonwealth, territory, insular possession thereof, and any area subject to the legal authority of the United States. See Tennessee Code 39-17-402
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
• State lottery game: means any game of chance approved and operated pursuant to title 4, chapter 51, part 1, including, but not limited to, instant tickets, online games, and games using mechanical or electronic devices. See Tennessee Code 39-17-601
• State lottery retailer: means :
  (A) A person who sells state lottery tickets or shares on behalf of the corporation pursuant to a contract or an employee or agent of the person. See Tennessee Code 39-17-601
• State lottery ticket or share: means a lottery ticket or share issued by, or under the authority of, the corporation for evidence of participation in a state lottery game. See Tennessee Code 39-17-601
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Sticker: means the decal issued for each bona fide coin-operated amusement machine to show proof of payment of the machine tax. See Tennessee Code 67-4-2203
• Subpoena: A command to a witness to appear and give testimony.
• Substantial nexus in this state: means any direct or indirect connection of the taxpayer to this state such that the taxpayer can be required under the . See Tennessee Code 67-4-2004
• Substantial nexus in this state: means any direct or indirect connection of the taxpayer to this state such that the taxpayer can be required under the . See Tennessee Code 67-4-2004
• Surcharge: means a tax, or combination of taxes, levied by a local government pursuant to this part. See Tennessee Code 67-4-3201
• Tangible personal property: means and includes personal property that may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Tennessee Code 67-4-702
• Tangible personal property: means and includes personal property that may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Tennessee Code 67-4-3002
• Taxing jurisdiction: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico or a territory or possession of the United States. See Tennessee Code 67-4-2004
• taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
• taxpayer: means every corporation, subchapter S corporation, limited liability company, professional limited liability company, registered limited liability partnership, professional registered limited liability partnership, limited partnership, cooperative, joint-stock association, business trust, regulated investment company, REIT, state-chartered or national bank, or state-chartered or federally chartered savings and loan association. See Tennessee Code 67-4-2004
• Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.
• Tennessee historic property preservation or rehabilitation entity: means an entity that satisfies all of the following requirements:
  (A) The Tennessee historic property preservation or rehabilitation entity must be a corporation or limited liability company organized under the laws of Tennessee, that is directly or indirectly controlled by a not-for-profit entity, as defined in this part. See Tennessee Code 67-4-2004
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. See Tennessee Code 67-4-1602
• Tobacco distributor: means any person who receives, purchases, sells or otherwise handles tobacco products as a secondary wholesaler and who acquires all that person's tobacco products on which, prior to receipt by the person, the tobacco tax required by Tennessee and any other state has been previously paid by a Tennessee wholesaler that is also a Tennessee appointed and bonded affixing agent, and who sells or otherwise makes available such tobacco products to retailers in this and perhaps other states at a wholesale price for the purpose of resale to the consumer. See Tennessee Code 67-4-1001
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Tourism: means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities. See Tennessee Code 67-4-1401
• Tourism development: means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism. See Tennessee Code 67-4-1401
• Tourism development zone: means an area described by §. See Tennessee Code 67-4-3002
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transient: means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1401
• Transient: means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1501
• Transit improvement program: means a program consisting of specified public transit system projects and services. See Tennessee Code 67-4-3201
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Trustee: A person or institution holding and administering property in trust.
• Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
• Unauthorized substance: means a controlled substance, a controlled substance analogue, a low-street-value drug or an illicit alcoholic beverage. See Tennessee Code 67-4-2802
• under common control with: means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of an entity, whether through the ownership of voting securities, by contract or otherwise, and shall be construed as "control" is used in the rules promulgated under the Securities Act of 1933 (15 U. See Tennessee Code 67-4-2004
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• unitary group: includes those entities that are engaged in a unitary business transacted wholly in, or in and out of the state of Tennessee, even if some of the entities would not be subject to tax in this state, if considered apart from their unitary group. See Tennessee Code 67-4-2004
• unitary group: includes those entities that are engaged in a unitary business transacted wholly in, or in and out of the state of Tennessee, even if some of the entities would not be subject to tax in this state, if considered apart from their unitary group. See Tennessee Code 67-4-2004
• Vacation lodging: means real property, other than the primary and regular residence or abode of an individual property owner, that is utilized, or can be utilized, for overnight rentals in the absence of the individual property owner. See Tennessee Code 67-4-702
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1401
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1501
• Vending machine: means any money-in-the-slot device used for the automatic merchandising of tobacco products, and each such machine shall be considered as a separate retail dealer. See Tennessee Code 67-4-1001
• Wholesale cost price: means the manufacturers' and/or processors' actual sales price of any tobacco product, delivered to Tennessee dealers, exclusive of any discounts, rebates, allowances, or the privilege tax imposed by this part. See Tennessee Code 67-4-1001
• Wholesale dealer and jobber: means any person who maintains wholesale facilities in one (1) or more permanent locations, and engages in the business of receiving, storing, purchasing, selling at wholesale only, importing unstamped tobacco products, and otherwise handling tobacco products for resale at a wholesale price only to other licensed wholesale dealers and jobbers, or tobacco distributors or retail dealers as defined in this section, but does not sell tobacco products directly to the ultimate consumer. See Tennessee Code 67-4-1001
• Wholesaler: means any person primarily engaged in the business of making wholesale sales. See Tennessee Code 67-4-702
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105