Tennessee Code Title 67. Taxes and Licenses § 67-4-2610

(a) Inspectors, agents, representatives or officers appointed by the commissioner shall be cloaked with and have the duty, power and authority as police officers to enforce this part.

(b) The highway patrol shall likewise have concurrent authority to assist in the enforcement of this part.

(c) Any duly authorized representative or employee of the department who has been specifically designated by the commissioner to enforce this part, is authorized and empowered to go armed, or carry a pistol while on active duty engaged in enforcing this part.

(d) Nothing in this part shall be construed to limit the authority of the department of revenue or the attorney general's office as otherwise provided by law.