SEV-1 - Severance Tax - Marble and Granite

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.

For information on how severance tax applies to coal, please see Tenn. Code Ann. § 67-7-101.


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