The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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Litigation Tax

Reference Number: MTAS-319
Tennessee Code Annotated
Reviewed Date: September 15, 2017
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The state-mandated litigation tax is covered elsewhere in this manual. A city may charge a city litigation tax on cases litigated in city court. The city keeps the city litigation tax, but the state litigation tax must be forwarded to the Tennessee Department of Revenue. The local litigation tax can be no more than the state litigation tax, which currently is $13.75. T.C.A. § 67-4-602; See, T.C.A. § 16-18-305 and T.C.A. § 67-4-604. Both the state and local litigation taxes are separate from court costs.