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Summary of the Distribution of State Sales and Use Tax

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Reviewed Date: January 03, 2019

Original Author: 
Stegall, Kay
Date Created: 
Sep 29, 2016


Subjects:
Taxes--State shared
Taxes--Sales--Tennessee
Taxes--Tennessee
Census--Tennessee
Census--Special

Summary of the Distribution of State Sales and Use Tax

Summary: 
MTAS was asked three questions: 1. What factors are used to calculate state shared sales tax?; 2. Do the factors change or stay the same?; 3. What population number is used?

Attachment(s):

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MTAS letters and publications were written based upon the law at the time and/or a specific sets of facts. The laws referenced in the letters and publications may have changed and/or the technical advice provided may not be applicable to your city or circumstances. Always consult with your city attorney or an MTAS consultant before taking any action based on information contained in this database.