Section 67-6-101 - Short title - Nature of tax

This chapter shall be known and may be cited as the 'Retailers' Sales Tax Act,' and the tax imposed by this chapter shall be in addition to all other privilege taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes levied.Acts 1947, ch. 3, §§ 1, 3; C. Supp. 1950, §§ 1248.50, 1248.52 (Williams, §§ 1328.22, 1328.24); T.C.A. (orig. ed.), §§ 67-3001, 67-3009.