State and Local Taxation -- 1963 Tennessee Survey

I. Excise Tax--Entire Net Income of Domestic Corporation Engaged in Multistate Operations Attributable to Tennessee =========================== II. Privilege Tax as Applied to Foreign Corporation--Orders Solicited in State Accepted in Foreign State ============================ III. Applicability of Tax for Privilege of Doing Business to Foreign Corporation--Sufficiency of Local Activity ============================ IV. Use Tax--Exclusion if Subject to Sales Tax ============================ V. Franchise Tax--Leased Property Included in Measure ============================ VI. Privilege Tax on Persons Engaged in Business of Collecting Accounts--Deductability of Attorney's Fees from Gross Collections ============================ VII. Ad Valorem Tax--Applicability to Non-Domiciliary Interstate Motor Carriers ============================ VIII. Exemption of Religious Institution from Property Taxation--Applicability During Construction of Structure to be Used for Non-Exempt Purpose ============================= IX. Immunity of Federal Government from Sales Tax--Taxability as Independent Contractor ============================= X. Administrative Remedies--Exhaustion of Remedies as Condition Precedent to Seeking Judicial Relief ============================= XI. Failure to Make Proper Collections of Sales and Use Tax--Honest Mistake as Excuse ============================== XII. Legislative Changes