No. The severance tax applies to the privilege of severing specific minerals from the ground. Minerals subject to the severance tax authorized under Tenn. Code Ann. § 67-7-201 are sand, gravel, sandstone, chert, and limestone.
Is severing marble and granite from the ground subject to severance tax?
- Are bullion or gold and silver coins subject to Tennessee sales and use tax?
- Must I be in good standing with the Tennessee Department of Revenue before I can sell lottery tickets?
- If I operate a car wash facility and sell both taxable and tax-exempt car washes, am I required to collect and remit Tennessee sales tax on the taxable car washes?
- When may a member of the Tennessee National Guard or reserve member of a uniformed service of the United States purchase a vehicle in Tennessee tax-free?
- Federal corporate income tax returns are due on October 15 for the 2018 calendar year corporations that file an extension. Can a taxpayer filing a corporate federal tax return obtain a state extension for filing its F&E return through November 15, 2019?