Tennessee Taxpayer Access Point (TNTAP)
General TNTAP How-to Videos
- ★ Creating a TNTAP logon
- ★ TNTAP: Filing a Sales Tax Return
- ★ TNTAP: Filing a Business Tax Return
- I'm a CPA. Can I view my client's business license through TNTAP?
- How do I view estimated payments for franchise and excise tax in TNTAP?
- How do I view a letter the Tennessee Department of Revenue sent me in TNTAP?
About TNTAP
- About TNTAP-1 – TNTAP Overview
- About TNTAP-2 – Advantages of TNTAP
- About TNTAP-3 – Browsers that Support TNTAP
- About TNTAP-4 – Blocking or Allowing Pop Ups When Using TNTAP
- About TNTAP-5 – Tax Types Available in TNTAP
- About TNTAP-6 – Abbreviations After Account Numbers
TNTAP Login
- TNTAP Login-1 – Creating a TNTAP Username and Password
- TNTAP Login-2 – Information Needed to Create a TNTAP Login
- TNTAP Login-3 – Login ID Overview
- TNTAP Login-4 – TNTAP Password Requirements
- TNTAP Login-5 – Gaining Access to a Tax Account with a TNTAP Logon
- TNTAP Login-6 – TNTAP Authentication Code
TNTAP Registration
- TNTAP Registration-1 – Registering a New Location Through TNTAP
- TNTAP Registration-2 – Closing a Location in TNTAP
- TNTAP Registration-3 – Error Message – “The ID, ID Type, or Name you have entered does not match our records”
- TNTAP Registration-4 – CPAs or Tax Preparers Should Not Register as Their Clients
- TNTAP Registration-5 – Registering a New Account Through TNTAP
- TNTAP Registration-6 – Registering a New Location Through TNTAP
TNTAP Payments
- TNTAP Payments-1 – Tennessee Electronic Payments Guide
- TNTAP Payments-2 – Franchise and Excise Tax Estimated Payments in TNTAP
- TNTAP Payments-3 – Cancelling or Deleting a Payment in TNTAP
- TNTAP Payments-4 – TNTAP Account Shows an Unpaid Balance
- TNTAP Payments-5 – Payments Made by Taxpayers Outside of the United States
- TNTAP Payments-6 – Printing a Payment Receipt in TNTAP
TNTAP Tax Returns
- TNTAP Tax Returns-1 – Filing a Return in TNTAP
- TNTAP Tax Returns-2 – Saving a Draft Return in TNTAP
- TNTAP Tax Returns-3 – Editing or Canceling a Return in TNTAP
- TNTAP Tax Returns-4 – Filing a Single Location Return for a Company with Multiple Locations
- TNTAP Tax Returns-5 – XML File
- TNTAP Tax Returns-6 – Amending a Return in TNTAP
How-to Videos: Licensed Distributor Reports
Out-of-State Dealers, Marketplace Facilitators & Marketplace Sellers
Sales Tax Collection by Out-of-State Dealers
- RS-1 - Sales Threshold for Out-of-State Dealers
- RS-2 - How Out-of-State Dealers Who Meet Sales Threshold Can Register with Department
- RS-3 - How to Apply Sales Threshold
- RS-4 - Wholesale Sales Not Included in Sales Threshold
- RS-5 - When Sales Fall Below Threshold in Any Given Year
- RS-6 - Timeline to Start Collecting Tax After Meeting Threshold
Sales Tax Collection by Marketplace Facilitators
- MF-1 - Marketplace Definition
- MF-2 - Marketplace Facilitator Definition
- MF-3 - Types of Businesses That are Not Marketplace Facilitators
- MF-4 - Marketplace Facilitator Collection Threshold
- MF-5 - When Marketplace Facilitator's Must Register
- MF-6 - Exceptions to When Marketplace Facilitator Must Collect Sales Tax
Sales Tax Collection by Marketplace Sellers
- MS-1 - Marketplace Seller Definition
- MS-2 - In-State Sellers Should Register in Tennessee Even If All Sales are Made Through Marketplace Facilitator
- MS-3 - How Marketplace Sellers Should Report Their Sales
- MS-4 - Calculating the Sales Threshold
- MS-5 - When Remote Sellers Must Register and Collect Sales Tax
- MS-6 - Sales Made Through Marketplace Facilitator Count for Franchise and Excise and Business Tax Substantial Nexus Purposes
Taxes
Alcohol Taxes
- ALC-1 - How to Register Beer Containing 5%-8% Alcohol by Weight
- ALC-2 - How to Register Wine, Distilled Spirits, or High Alcohol Content Beer
- ALC-3 - Registering Varieties of Same Brand of Alcohol
- ALC-4 - Converting Alcohol Content by Volume to Alcohol Content by Weight
- ALC-5 - Tax on Beer with Alcohol Content between 5% and 8% Reported on Beer Barrelage Return
- ALC-6 - Tax on High Alcohol Content Beer Reported on Wholesale Alcoholic Beverage Return
Adult Performance Business Tax
"Angel Investor" Tax Credit
Auto Rental Surcharge
Bottler's Tax
- BT-1- Bottler's Tax - Reporting Periods
- BT-2 - Bottler's Tax - Sales Outside Tennessee
- BT-3 - Sale of Bottled Soft Drinks Not Subject to Business Tax
- BT-4 - Bottler's Tax - Franchise and Excise Tax Credit Only Applies to Soft Drink Portion, Not Litter Portion
- BT-5 - Bottler's Tax - Water
- BT-6 - Bottler's Tax - Fruit Juice
Business Tax
- BUS-1 - Electronic Filing of Business Tax Returns and Payments
- BUS-2 - Persons Subject to Business Tax
- BUS-3 - Substantial Nexus for Business Tax
- BUS-4 - Taxpayers with no "Bright-Line Presence" in Tennessee
- BUS-5 – Out-of-State Businesses Engaging in Taxable Activity in Tennessee
- BUS-6 - Out-of-State Businesses with no Physical Locations in Tennessee may be Subject to Business Tax
Consumer Use Tax
E-File & Pay
- E-file-1 - How to File Business Tax Online
- E-file-2 - List of Approved Software Vendors
- E-file-3 - No Difference between Paying by Check vs. Electronically
- E-file-4 - Can File Return Without Payment
- E-file-5 - Taxpayer Controls When Department is Authorized to Debit Bank Account
- E-file-6 - Department's Use of Bank Account Information
Fantasy Sports Tax
Franchise & Excise Tax - Apportionment
- F&E Apportionment-1 - Criteria for Determining When to Apportion
- F&E- Apportionment-2 - Throwback Provision Not Adopted
- F&E Apportionment-3 - Market Based Sourcing for Sales of Other Than Tangible Personal Property
- F&E Apportionment-4 - Dividends and Interest are Excluded from the Receipts Factor
- F&E Apportionment-5 - Manufacturers May Elect to Apportion Using a Single Sales Factor
- F&E Apportionment-6 - Identifying the Correct Apportionment Formula
Franchise & Excise Tax - Credits
- F&E Credit-1 - Tax Credits are Claimed by the Entity That Earned Them
- F&E Credit-2 - Broadband Internet Access Credit Repealed
- F&E Credit-3 - Brownfield Property Tax Credit
- F&E Credit-4 - Gross Premiums Tax Credit
- F&E Credit-5 - The Excise Tax Credit for an Entity that is Subject to the Hall Income Tax
- F&E Credit-6 - Industrial Machinery Tax Credit Recapture
Franchise & Excise Tax - Excise Tax
- ET-1 - Excise Tax Computation
- ET-2 - Federal Bonus Depreciation is not Deducted for Excise Tax
- ET-3 - Federal Section 179 Depreciation is Deducted for Excise Tax
- ET-4 - Interest Expense Limitation of I.R.C. 163(j) in Relation to the Excise Tax
- ET-5 - Deductible Business Interest Expense Carried Forward from Tax Years 2018 and 2019
- ET-6 - Implications of the 2020 CARES Act on the Excise Tax
Franchise & Excise Tax - Financial Institution Form FAE186
- F&E Financial Institution Form FAE186-1 - Form FAE186 is Filed by Non-Depository Financial Institutions
- F&E Financial Institution Form FAE186-2 - Allocation of Tax Collected from Non-depository Financial Institution to County or Municipality
- F&E Financial Institution Form FAE186-3 - Non-depository Financial Institution Without TN Branches or Offices Don't File FAE186
- F&E Financial Institution Form FAE186-4 - Form FAE186 Filing Requirement for Members of a Unitary Business
- F&E Financial Institution Form FAE186-5 - FAE186, Line 4 - Branches or Offices of Non-depository Financial Institutions
- F&E Financial Institution Form FAE186-6 - FAE186, Line 4(c) - Multiple Branches Located in Same Municipality
Franchise & Excise Tax - FONCE
- FONCE-1 - Qualification and Filing Requirements for the Family Owned Non-Corporate Entity (FONCE) Exemption
- FONCE-2 - Relationships That are Considered Family Members for the FONCE Exemption
- FONCE-3 - Entity Types That May Qualify for the FONCE Exemption
- FONCE-4 - The FONCE Exemption When No Income Was Generated
- FONCE-5 - The Definition of Passive Investment Income for the FONCE Exemption
- FONCE-6 - The Classification of Gains on the Sale of an Asset for the FONCE Exemption
Franchise & Excise Tax - Franchise Tax
- FT-1 - Franchise Tax Computation
- FT-2 - Franchise Tax Computation on a Final Return
- FT-3 - Proration of Franchise Tax on All Short Period Returns
- FT-4 - Indebtedness Add-Back in the Franchise Tax Net Worth Tax Base
- FT-5 - Rents Included in the Franchise Tax Base May be Offset by Sub-Rental Receipts Under Certain Conditions
- FT-6 - Construction In Progress is Not Included in the Property Tax Base (Schedule G)
Franchise & Excise Tax – General Information
- F&E-1 - Entity Types that File Franchise & Excise Tax Returns
- F&E-2 - Criteria That Must be Met Before There is a Filing Requirement
- F&E-3 - Filing Requirements for Disregarded Entities
- F&E-4 - Tennessee Filing Requirement for an LLC that Files Federally as an Individual or Division of a General Partnership
- F&E-5 - Due Date for Filing Form FAE170 and Online Filing Requirement
- F&E-6 - Application for Exemption/Annual Exemption Renewal (Form FAE183) Due Date
General Tax Help
- GEN-1 – Registering A New Business
- GEN-2 – Registering a New Business Location
- GEN-3 – Updating Your Contact Information
- GEN-4 – Looking Up Your Account Number
- GEN-5 – Closing a Business
- GEN-6 - Questions About Preparing a Tax Return
Hall Income Tax
- HIT-1 - Tennessee Income Tax on Interest and Dividend Income
- HIT-2 - Hall Income Tax - Overview
- HIT-3 - Hall Income Tax Repealed Beginning January 1, 2021
- HIT-4 - Hall Income Tax Rate
- HIT-5 - Hall Income Tax Return Due Date
- HIT-6 - Hall Income Tax Return - Electronic Filing
Informal Conferences
- IC-1 - Informal Conference – Overview
- IC-2 - Administrative Procedures Act Hearings – Overview
- IC-3 - Informal Conference – Eligibility
- IC-4 – Circumstances Where an Informal Conference is Typically Unnecessary
- IC-5 - Circumstances Where Informal Conferences are Not Allowed
- IC-6 - How to Request Informal Conference
Inheritance Tax
- IT-1 - Inheritance Tax Repealed
- IT-2 - Inheritance Tax – Overview
- IT-3 - Inheritance Tax - Who is Responsible for Filing Return
- IT-4 - Who Files Inheritance Tax Return if No Will nor Probate Administration
- IT-5 - Interest on Tax Cannot be Waived
- IT-6 - Address to Mail Inheritance Tax Payment
Liquor-by-the-drink Tax
- LBD-1- How to Register for LBD
- LBD-2 - How to Calculate Gross Sales
- LBD-3 - Accounting for Spillage, Breakage, and Theft
- LBD-4 - Price Schedule Overview
- LBD-5 - How to File Price Schedule Using TNTAP
- LBD-6 - When to File Annual Price Schedule
Local Occupancy Tax
- LOT-1 - Local Occupancy Tax Administration Changed in 2020 Legislation Session
- LOT-2 - Local Occupancy Tax – Overview
- LOT-3 - Definition of Short-term Rental Unit
- LOT-4 - Definition of Short-term Rental Unit Marketplace
- LOT-5 - Local Occupancy Tax - How to Register
- LOT-6 - Short-term Rental Unit Marketplace - How to File Return
Motor Fuel Taxes
- MFT-1 - Undyed Diesel Tax Rate
- MFT-2 - Gasoline Tax Rate
- MFT-3 - List of Motor Fuel Forms That Must Be Filed Electronically
- MFT-4 - Where to Find Excel Templates for Motor Fuel Return
- MFT-5 - Petroleum Products Should be Billed and Reported in Net Gallons
- MFT-6 - Prior Period Transactions Cannot be Reported in Current Period
Oil and Tire Fees
- OTF-1 - Tire Environmental Act – Generally
- OTF-2 - Tire Environmental Fee Applies to Non-Profits
- OTF-3 - Tire Environmental Fee Applies to State but Not Federal Government Entities
- OTF-4 - Tire Environmental Fee Applies to New Leases
- OTF-5 – Tire Environmental Fee Applies to Dealer Trades within Tennessee
- OTF-6 – Tire Pre-Disposal Fee – Overview
Professional Privilege Tax
- PPT-1 - Professional Privilege Tax – Overview
- PPT-2 - Professional Privilege Tax - Due Date
- PPT-3 - Professional Privilege Tax Must be Filed Online
- PPT-4 - How to Pay Professional Privilege Tax Online
- PPT-5 - Getting Receipt for Professional Privilege Tax Payment
- PPT-6 - Professional Privilege Tax - Obtaining Tax Clearance for Licensing Board
Recordation Tax
- REC-1 - Recordation Tax – Overview
- REC-2 - UCC Fixture Filings are Generally Subject to Indebtedness Tax
- REC-3 - UCC Fixture Filings Must Contain a Value of Maximum Principal Indebtedness
- REC-4 - Calculating Realty Transfer Tax on Warranty Deed including Retained Life Estate
- REC-5 - Information Required on Modified or Amended Deed
- REC-6 - How to Prove Recordation Tax Has Been Paid to Another Jurisdiction
Remotely Accessed Software
- RAS-1 - Remotely Accessed Software – Overview
- RAS-2 - Taxability of Computer Software – Generally
- RAS-3 - Remotely Accessed Software - Determining the Tax Rate
- RAS-4 - Remotely Accessed Software - Collecting Tax from Customer with Users in Tennessee and Other States
- RAS-5 - Customization of Prewritten Computer Software is Taxable
- RAS-6 - Software that is Purchased and Downloaded is Not Remotely Accessed Software
Retail Accountability Program
- RAP-1 - Retail Accountability Program Overview
- RAP-2 - Retail Accountability Program Assessments
- RAP-3 - Detail of How the Department Calculates Assessments
- RAP-4 - Wholesalers Required to Submit Retailers' Purchases
- RAP-5 - Information Included in Wholesaler Data
- RAP-6 - How to Access Wholesaler Data
Retail Accountability Wholesaler/Distributor
- RAWD-1 - Wholesalers Required to Provide Retailer Purchase Information
- RAWD-2 - Types of Products That Must be Reported
- RAWD-3 - How and When to File Wholesaler Information Report
- RAWD-4 - How Wholesaler Information Reports are Used
- RAWD-5 - No Tax Due with Report - Late Report Subject to Penalties
- RAWD-6 - Information Contained in Report is Confidential
Sales & Use Tax
- SUT-1 - Sales and Use Tax - Tennessee Code Reference
- SUT-2 - Tennessee's Compliance with Streamlined Sales and Use Agreement (SSUTA)
- SUT-3 - Use Tax - Overview
- SUT-4 - Nexus - Overview
- SUT-5 - Activities that Give Out-of-State Dealers Nexus in Tennessee
- SUT-6 - Single Article Tax - Overview and Application
Vehicle Title & Registration
General Title and Registration Issues
- VTR-1 - Call Center Telephone Numbers
- VTR-2 - Mail will be Forwarded to Our New Address in the Andrew Jackson Building
- VTR-3 - Assistance in Accessing the Interactive Vehicle, Title, and Registration (IVTR) Portal
- VTR-4 - When Title can be Expected in the Mail
- VTR-5 - Use the County Clerk of the County where You Live
- VTR-6 - How to Change Your Address on Title and Registration Records
Gift, Inheritance, Name Change, Minor
- GI-1 - Change in Name Due to Marriage/Divorce
- GI-2 - How to Change Title of Vehicle Awarded in a Divorce
- GI-3 - How to Change Title and Registration to Surviving Spouse's Name
- GI-4 - Inherited Vehicle - Title/Registration Process
- GI-5 - Vehicle Transfer When There is No Will, Spouse or Children
- GI-6 - Who Must Sign the Affidavit of Inheritance
Handicap Placards and License Plates
- HP-1 - How to Get a Handicap Parking Placard
- HP-2 - How to Get a Hearing-Impaired Decal
- HP-3 - Another State's Application to Receive a Disabled License Plate or Placard is Not Accepted in TN
- HP-4 - Form DD214 is Not Needed When Applying for a Handicap Placard
- HP-5 - There is No Fee for a Replacement Disabled Driver Decal Sticker
- HP-6 - Disabled Placard Renewals Can be Done Online in Some Counties
Liens
- LIEN-1 - Location to Send Paperwork to Note a Lien
- LIEN-2 - Location to Send Paperwork to Discharge a Lien
- LIEN-3 - Lienholder with Address Change Should Notify the Department
- LIEN-4 - Lienholder Refinance of a Lien
- LIEN-5 - Lienholder is not Provided Copy of their Registrant's Registration
- LIEN-6 - Request to Place Title in Lienholder's Name
Personalized and Specialty Plates
- PSP-1 - Application to Obtain a Specialty Plate
- PSP-2 - Personalized License Plate - Description and Application
- PSP-3 - Specialty Plates Currently Available and Proposed
- PSP-4 - Military Decal
- PSP-5 - Personalized Specialized Plates Can't be Ordered on the Initial List
- PSP-6 - Fee for Personalized Specialty Plate
Rebuilt Vehicles
- RBLT-1 - The Salvage/Rebuilt Process & New Title Application
- RBLT-2 - Pre-Certification Process Culminates in a Rebuilt Title
- RBLT-3 - Insurance Company Must Notify the Owner of a Wrecked Vehicle of Their Obligation to Apply for a Salvage Title or Nonrepairable Vehicle Certificate
- RBLT-4 - Owner of a Newly Purchased Vehicle that is Involved in a Wreck Prior to the Transfer of Title may Apply for a Salvage Certificate
- RBLT-5 - Building a Vehicle from Start to Finish
- RBLT-6 - Time Frame for Completing the Rebuilt Process
Titling a Vehicle
- VT-1 - Documents Needed to Title a Vehicle (Current Resident)
- VT-2 - TN Complies with Notary & Signature Requirements from Other States
- VT-3 - Title Status Inquiry by Owner or Lienholder
- VT-4 - Odometer Disclosure and Exemption
- VT-5 - ATV Mileage Disclosure
- VT-6 - How to Obtain a Duplicate Title
Vehicle Registration
- VR-1 - Renewal Notice Reminders are Mailed to Registrants
- VR-2 - How to Sign Up for Text or Email Renewal Reminders
- VR-3 - Consult Local County Clerk for Vehicle Title and Registration Transactions
- VR-4 - Registration Fees
- VR-5 - Registration Fees for Hybrid or Electric Vehicles
- VR-6 - New Residents Should Register Within 30 Days
Collection Services
Liens
Final Demand Letters
- CS-1 - Final Demand Letters - Determining Which Taxes are Outstanding
- CS-2 - Final Demand Letters - How to Pay Tax Due
- CS-3 - Final Demand Letters - Requesting a Payment Plan
- CS-4 - Final Demand Letters - What to Do If Your Business Has Closed
- CS-5 - Final Demand Letters - Who to Contact Regarding the Notice
Payment Plans
- ★ CS-Payment Plans-3 - How to Avoid Termination of a Payment Plan
- CS-Payment Plans-1 - How to Request a Payment Plan
- CS-Payment Plans -2 - Failure to File Tax Returns before Setting up Payment Plan will Result in Termination of Plan
- CS-Payment Plans-4 - Down Payment Requirements
- CS-Payment Plans-5 - How to Make Additional Payments Towards a Payment Plan
- CS-Payment Plans-6 - How to Pay Off a Payment Plan Early
Offer In Compromise
- CS-OIC-1 - Defined
- CS-OIC-2 - Eligibility
- CS-OIC-3 - How to Make an Offer
- CS-OIC-4 - Where to Send Application
- CS-OIC-5 - Determining the Offer Amount
- CS-OIC-6 -How the Offer is Evaluated
Motor Carrier
International Fuel Tax Agreement (IFTA)
- MC-IFTA-1 - What is IFTA
- MC-IFTA-2 - Who Needs an IFTA License
- MC-IFTA-3 - Definition of Qualified Motor Vehicle
- MC-IFTA-4 - Determining Base Jurisdiction
- MC-IFTA-5 - Expiration of IFTA License and Decals
- MC-IFTA-6 - Filing Requirements
International Registration Plan (IRP)
- MC-IRP-1 - How to Apply for/Renew Registration
- MC-IRP-2 - USDOT Number is Generally Required to Register
- MC-IRP-3 - How to Apply for, or Inactivate, a USDOT Number
- MC-IRP-4 - Types of Vehicles that Must be Registered
- MC-IRP-5 - How to Add a Vehicle to an IRP Account
- MC-IRP-6 - What is a Base Jurisdiction
Intrastate Authority
TNTAP
Unified Carrier Registration (UCR)
General
Public Records Requests
- PRR-1 Public Records Overview
- PRR-2 - Public Records Available for Inspection
- PRR-3 - Confidential Records
- PRR-4 - Individual Tax Information is Confidential
- PRR-5 - How to Request Public Records
- PRR-6 - Fee for Requesting Records
Revenue Careers
- Career-1 – How to Apply for Career with Department of Revenue
- Career-2 – Assistance with Issues Applying
- Career-3 – Application and Hiring Process
- Career-4 – Qualified Applicants Who Completed Survey Not Guaranteed Interview
- Career-5 – Steps for Addressing Notification Indicating Non-qualification
- Career-6 – New Careers Posted on Wednesdays
Drive Insured Tennessee
For Drivers
- DIFD-1 - Insurance Verification Overview
- DIFD-2 - How Electronic Insurance Verification Works
- DIFD-3 - How to Provide Proof of Insurance
- DIFD-4 - Insurance Declaration Page
- DIFD-5 - Common Reasons Verification System Unable to Confirm Policy
- DIFD-6 - Lost Notice Letter or PIN
For Insurance Companies
- DIFIC-1 – Insurance Verification Program - Overview
- DIFIC-2 – Use of Web Services – Filing Issues and Information
- DIFIC-3 – Error Files
- DIFIC-4 – Login Information
- DIFIC-5 – Full Book of Business (FBOB) Information
- DIFIC-6 – Commercial Vehicles Not Covered Under Verification Law
Salvage/NMVTIS Reporting
General
- SALV-1 Salvage or NMVTIS Reporting Requirement Overview
- SALV-2 How to File Report
- SALV-3 - Penalty for Failure to Report
- SALV-4 - Notification of Stolen Vehicle Requirements
- SALV-5 - Contact Information for Questions about Stolen Vehicle
- SALV-6 - Issues Accessing Auto Data Direct Account