Section 59-13-140 - Fees - Liability for privilege tax(a) Each association, organized pursuant to this chapter, shall pay an annual fee of ten dollars ($10.00) only, in lieu of all franchise or license or corporation or other privilege taxes or taxes or charges upon reserves held by it for members; provided, however, that if any association organized pursuant to this chapter sells to persons other than its own members any product or merchandise other than coal or its derivative products, such association shall be liable for any privilege tax with respect to such transactions or method of doing business imposed under the laws of Tennessee, other than franchise and excise taxes and corporation filing fees or charges upon reserves held by it for members.(b) For filing articles of incorporation, an association organized pursuant to this chapter shall pay ten dollars ($10.00); and for filing an amendment to the articles, two dollars and fifty cents ($2.50).Acts 1984, ch. 864, §§ 43, 44.