# Tenn. Code Ann. § 67-4-102: Exemptions from privilege taxes > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-102 ## Section - **Citation:** Tenn. Code Ann. § 67-4-102 - **Heading:** Exemptions from privilege taxes - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 4 / Section 67-4-102 ## Text (a) Such citizens of this state as are in indigent circumstances, and destitute of visible means of support, unable to procure a livelihood by manual labor, or disabled from labor by bodily injury of any description, may sell taxable articles without paying a tax. (b) The county legislative body, a majority of the members being present, may, in its discretion, grant to any such person the privilege of hawking or peddling in the county without paying the tax, if the members are of the opinion the applicant ought to have the privilege. (c) Before the license is issued to such applicant, the applicant shall take an oath, before the county clerk, that the applicant is a citizen of the state, and, if of foreign birth, produce to the county legislative body a copy of the record showing that the applicant has been naturalized, and further swear that the applicant will not, directly or indirectly, vend the goods of any other person, and that the articles to be sold by the applicant shall be exclusively the applicant's own. (d) All persons living within the state, who are totally blind and who are exempted from paying county privilege and license taxes by the county legislative bodies of the counties in which such persons reside and do business, shall be relieved from all license and privilege taxes due the state for such businesses as such persons shall be engaged in for and during the time for which such persons shall have been relieved of such taxes by the county legislative bodies. (e) (1) The state, county and district business agents of all agricultural associations organized and incorporated in the state for the advancement and upbuilding of agricultural industry, who are employed by such associations to dispose of the farm products of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation. (2) Subdivision (e)(1) shall not be construed to exempt from taxation any union cooperative stores, or any persons who sell or buy with the view or purpose of making a profit, or any agents of agricultural associations who buy or sell for a percent beyond the actual expense of agents' salaries and other incidental expenses necessary to conduct the business of the state, county, and district business agencies appointed by these agricultural associations to dispose of their produce and buy their supplies. Code 1858, §§ 547-549 (deriv. Acts 1837-1838, ch. 25, § 1; 1853-1854, ch. 75, §§ 1, 2); Acts 1889, ch. 182, §§ 1, 2; 1901, ch. 87, § 1; Shan., §§ 696-698, 701a2, 702, 703; mod. Code 1932, §§ 1250-1252, 1254-1256; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-5201 -- 67-5203, 67-5205, 67-5207, 67-5208. (a) Such citizens of this state as are in indigent circumstances, and destitute of visible means of support, unable to procure a livelihood by manual labor, or disabled from labor by bodily injury of any description, may sell taxable articles without paying a tax. (b) The county legislative body, a majority of the members being present, may, in its discretion, grant to any such person the privilege of hawking or peddling in the county without paying the tax, if the members are of the opinion the applicant ought to have the privilege. by manual labor, or disabled from labor by bodily injury of any description, may sell taxable articles without paying a tax. (b) The county legislative body, a majority of the members being present, may, in its discretion, grant to any such person the privilege of hawking or peddling in the county without paying the tax, if the members are of the opinion the applicant ought to have the privilege. (c) Before the license is issued to such applicant, the applicant shall take an oath, before the county clerk, that the applicant is a citizen of the state, and, if of foreign birth, produce to the county legislative body a copy of the record showing that the applicant has been naturalized, and further swear that the applicant will not, directly or indirectly, vend the goods of any other person, and that the articles to be sold by the applicant shall be exclusively the applicant's own. (d) All persons living within the state, who are totally blind and who are exempted from paying county privilege and license taxes by the county legislative bodies of the counties in which such persons reside and do business, shall be relieved from all license and privilege taxes due the state for such businesses as such persons shall be engaged in for and during the time for which such persons shall have been relieved of such taxes by the county legislative bodies. (e) (1) The state, county and district business agents of all agricultural associations organized and incorporated in the state for the advancement and upbuilding of agricultural industry, who are employed by such associations to dispose of the farm products of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation. (2) Subdivision (e)(1) shall not be construed to exempt from taxation any union cooperative stores, or any persons who sell or buy with the view or purpose of making a profit, or any agents of agricultural associations who buy or sell for a percent beyond the actual expense of agents' salaries and other incidental expenses necessary to conduct the business of the state, county, and district business agencies appointed by these agricultural associations to dispose of their produce and buy their supplies. (1) The state, county and district business agents of all agricultural associations organized and incorporated in the state for the advancement and upbuilding of agricultural industry, who are employed by such associations to dispose of the farm products of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation. ucts of this state and to buy agricultural implements and other supplies for farmers, without profit, such agents each charging only a sufficient amount on sales and purchase to pay the salary and necessary expenses of their respective agencies, shall not be liable for any license or privilege tax to the state, or any county or municipality of the state, but the same are exempt from such taxation. (2) Subdivision (e)(1) shall not be construed to exempt from taxation any union cooperative stores, or any persons who sell or buy with the view or purpose of making a profit, or any agents of agricultural associations who buy or sell for a percent beyond the actual expense of agents' salaries and other incidental expenses necessary to conduct the business of the state, county, and district business agencies appointed by these agricultural associations to dispose of their produce and buy their supplies. Code 1858, §§ 547-549 (deriv. Acts 1837-1838, ch. 25, § 1; 1853-1854, ch. 75, §§ 1, 2); Acts 1889, ch. 182, §§ 1, 2; 1901, ch. 87, § 1; Shan., §§ 696-698, 701a2, 702, 703; mod. Code 1932, §§ 1250-1252, 1254-1256; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), §§ 67-5201 -- 67-5203, 67-5205, 67-5207, 67-5208. ## Nearby sections - [Tenn. Code Ann. § 67-4-101 Privileges taxable - License required](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-101.md) - [Tenn. Code Ann. § 67-4-102 Exemptions from privilege taxes](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-102.md) - [Tenn. Code Ann. § 67-4-103 Collection of privilege taxes by county clerk](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-103.md) - [Tenn. Code Ann. § 67-4-104 Issuance of license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-104.md) - [Tenn. Code Ann. § 67-4-105 Application for license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-105.md) - [Tenn. Code Ann. § 67-4-106 Partnership license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-106.md) - [Tenn. Code Ann. § 67-4-107 Transfer of license](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-107.md) - [Tenn. 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Code Ann. § 67-4-114 Credit for beer or ale rendered unsalable as a result of flooding](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-114.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C4_S67-4-102. Check the current official text before relying on it. Not legal advice.