Technical Bulletins: Cities Authorized To Increase Sales Tax Base

This Technical Bulletin discusses Chapter 729, Public Acts of 1984, which permitted cities located in counties with a county-wide local sales tax to increase the base of the sales tax on the sale or use of any single article of personal property within the city's corporate limits. A sample ordinance for raising the limit on the sale or use of a single article of personal property is attached to this publication.

The MTAS publications provided on this website are archival documents intended for informational purposes only and should not be considered as authoritative. The content contained in these publications may be outdated, and the laws referenced therein may have changed or may not be applicable to your city or circumstances. For current information, please visit the MTAS website at: http://mtas.tennessee.edu