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TNTAP Information
General TNTAP How-to Videos
- TNTAP: Filing a Sales Tax Return
- Creating a TNTAP logon
- Logging into TNTAP
- Navigating in the TNTAP Home Screen
- Navigating in Your TNTAP Account
- TNTAP: Gaining Access as a Third Party
About TNTAP
- What is a location ID?
- What is an account ID?
- What is a letter ID?
- How do I close a location for my sales and use account?
- How do I close my tax account in TNTAP?
- What are the various ID types in TNTAP?
TNTAP Login
- ★ What is an authentication code?
- I didn't receive my authentication code. What do I do?
- I do not have all of the information I need to get a TNTAP logon to file sales tax. What should I do?
- I own a business with my spouse and I want to register for a logon in TNTAP. What information do I need?
- What information do I need to create a TNTAP login?
- As a third-party taxpayer representative, do I need separate logons for access to each of my clients?
TNTAP Registration
- I’m trying to register for TNTAP and I get the error “The ID, ID Type, or Name you have entered does not match our records.” What should I do?
- I’m a CPA or tax preparer. Can I register as my client, the taxpayer, in TNTAP?
- How do I change a third-party user’s access to my TNTAP accounts?
- Can I control others' access to my TNTAP accounts?
- How do I set up additional logons for individuals I want to have access to view or manage my tax accounts?
- How do I remove a third-party logon from my TNTAP account?
TNTAP Payments
- I live outside of the United States. How can I make a tax payment to the Department of Revenue through the Tennessee Taxpayer Access Point?
- How do I print a payment receipt in TNTAP?
- In TNTAP, how can I tell that my payment has been received or posted?
- Will I be able to make a payment online?
- How do I make a payment?
- What is a payment type?
TNTAP Tax Returns
- What is an XML file?
- Can I file a TNTAP sales and use tax return without logging in?
- Will my sales tax filing frequency change in TNTAP?
- How do I file a return in TNTAP?
- Can I cancel/change a return in TNTAP?
- Can I start a return in TNTAP and finish it later?
How-to Videos: Licensed Distributor Reports
- Uploading a Large LDR File and Error Correction
- Registration
- How do I identify a manufacturer in an LDR file?
- Navigation
- Updating Your Profile
- Filing a Licensed Distributor Report "Zero Filer" Using the TNTAP Portal
Vehicle Title & Registration
HOV Smart Pass
- What do people do if they lose their Smart Pass sticker?
- Why do hybrids qualify for the Smart Pass decal and not other low-emission vehicles?
- Do I have the option to only carry the Smart Pass sticker in my car and show it to law enforcement if pulled over?
- Can I transfer the Smart Pass sticker to a new car if it is a hybrid?
- How is the Smart Pass decal enforced?
- What is the cost of the Smart Pass decal?
General Title and Registration Issues
- How do I get a Tennessee license plate for my car?
- What legislation was passed in 2015 that affects title and registration?
- How do I change my address on vehicle title and registration records?
- What is the lemon law?
- If I sell my car to my sibling, is it subject to sales tax?
- I made a mistake on the assignment of title when selling my vehicle. What can I do?
Titling a Vehicle
- If I purchased the vehicle in July and the dealership did not submit the paperwork to the county clerk’s office until August 1st, is the notation of lien fee applicable?
- If I divorce and the vehicle is awarded to me and the vehicle have a lienholder that I will be obligated to keep, is the noting of lien fee applicable?
- If I move to Tennessee from out of state and I have an existing lienholder on my vehicle, is the noting of lien fee applicable?
- My car has been wrecked or totaled. What do I do now?
- I have made necessary repairs to my wrecked (salvaged) vehicle. How do I apply for a new title?
- In what circumstances is only a title required for a vehicle?
Vehicle Registration
- What are the state fees for vehicle registration?
- Can I receive a refund for the unused portion of my motor vehicle registration?
- What is the registration fee for a hybrid or electric vehicle in Tennessee?
- What is the James Lee Atwood Jr. Law?
- I've moved here from another state. How do I register my vehicle in Tennessee?
- How do I obtain a duplicate copy of my vehicle registration?
Personalized and Specialty Plates
- What specialty license plates are available?
- Can a person order a personalized plate on the initial list from the organization sponsoring a new specialized plate?
- What is the process for introducing a new specialty plate?
- How much money will an organization receive from the sale of specialty plates?
- When does the organization begin to receive funds for specialty plates sold?
- How do I apply for a personalized license plate?
Handicap Placards and License Plates
Taxes
E-File & Pay
- ★ I forgot my password for filing business tax online. What do I do?
- ★ How do I file business tax online?
- How do I file and pay franchise and excise tax online?
- What is “desired payment date”?
- Is paying electronically any different than paying by paper check?
- What web browsers do the Department of Revenue’s tax filing portals support?
General Tax Help
- What is a Notice of Proposed Assessment?
- How do I find Department of Revenue forms?
- Why is my refund from the Department of Revenue less than the amount I claimed?
- What is the hotel/motel occupancy tax?
- How long will it take for the Department of Revenue to process my refund?
- I can't submit a request to the Department of Revenue through Revenue Help. The form is not appearing once I select it. What can I do?
Business Tax
- ★ I received a notice of proposed assessment for business tax. What do I need to do?
- How do I get a username and password to file business tax online?
- Is my business required to have a business license?
- Are organizations that are exempt from business tax for sales of services required to remit business tax on sales of tangible personal property?
- If I have business licenses in my home county and city and venture into another county for a temporary sales period, am I required to obtain a business license in the other county?
- If I obtain business licenses in my home county and city and then move my business to another county or city, can my business licenses be transferred over to the new county or city?
Franchise & Excise Tax
- Is there more than one formula for apportioning franchise and excise tax?
- Who may use the single sales factor to apportion?
- Must all affiliates be listed on the Consolidated Net Worth Election Registration Application?
- May the net worth franchise tax base be computed on a consolidated basis when one member of the affiliated group has a different year end?
- What documentation should be maintained to support a job tax credit taken?
- What is an affiliated group for franchise & excise tax purposes?
Hall Income Tax
- Has the Hall income tax been repealed?
- When is my Hall income tax return due?
- What is the Hall income tax?
- What is the Hall income tax rate?
- Are there any Hall income tax exemptions?
- Does Tennessee have an income tax?
Sales & Use Tax
- How do I file sales and use tax online?
- How do I register for sales and use tax?
- What are the registration requirements for getting a sales tax account number?
- When is sales tax due?
- How much does it cost to register my business for sales and use tax?
- How do I close my sales tax account?
Out-of-State Dealer Sales and Use Tax Rule
- I’ve only been in business since July 1, 2016. How does the twelve-month period apply to me as an out-of-state seller with no physical presence in Tennessee? Will there be a proration of the $500,000 threshold for the six months I’ve been in business?
- Will the Department audit and assess my out-of-state company for any sales and use taxes not previously remitted to Tennessee?
- My out-of-state business has not previously registered for collecting Tennessee sales and use tax and now meets the requirement to collect sales and use taxes. When do I have to register for sales and use tax collection?
- My out-of-state business made less than $500,000 in sales to Tennessee consumers during the previous twelve months. Must I register to collect Tennessee sales and use tax?
- I have no physical location in Tennessee. Am I required to register as a dealer for sales and use tax collection?
- What does “substantial nexus” mean relative to sales and use tax registration in Tennessee for out-of-state dealers?
Professional Privilege Tax
- ★ How do I pay the professional privilege tax online?
- ★ How do I get a receipt for my professional privilege tax payment?
- I am a company filing professional privilege tax for employees. On the spreadsheet for filing, I see a field for Non-US Country Only. What do I put in that column?
- I have multiple firms with multiple employees for which I have to file the professional privilege tax. Can I send them in all together?
- My employees are securities agents, and they have a CRD number instead of a license number. How will I look up their professional privilege tax account?
- I am a company filing professional tax for employees. What if I don’t know a professional privilege tax account number? How can I find this information?
Consumer Use Tax
- What happens if I do not voluntarily pay my use tax obligation?
- How do I file and pay my Tennessee consumer use tax?
- When do I file the consumer use tax?
- What is the consumer use tax rate?
- Who owes the consumer use tax?
- What is the purpose of the consumer use tax?
Liquor-by-the-drink Tax
- I am beginning a business which includes selling liquor for consumption on the premises. I am required to file a price schedule with the Department of Revenue, but I am not sure what my average pour sizes and selling prices will be. What should I do?
- Am I required to include the amount of liquor-by-the-drink tax and sales tax on my drink menu?
- What are the liquor-by-the-drink tax requirements for closing my business?
- Am I required to use the new standard price schedule form, or may I submit my own records?
- How is the new price schedule different from how I reported in the past?
- Is a new price schedule available, and how do I submit it?
Tobacco Tax
- What is the minimum markup increase set by the Unfair Cigarette Sales Law?
- What is the minimum selling price that retailers may legally advertise and sell cigarettes?
- I have tobacco stamps that are damaged. How can I get a credit for these stamps?
- How do I obtain a tobacco license?
- How do I get brands listed in the Tennessee Directory?
- What is the penalty for operating without a tobacco license?
Alcohol Taxes
- How does the Tennessee Department of Revenue define a case of alcohol?
- How do I register beer containing 5% - 8% alcohol by weight (ABW)?
- How do I register wine, distilled spirits, or high alcohol content beer (over 8% ABW) in Tennessee?
- Can an alcoholic beverage wholesaler be designated to distribute beer with partial county territories?
- Where can I find a list of beers registered in Tennessee?
- Where can I find a list of alcoholic brands registered in Tennessee?
Tax Fraud
- Where do most tips of alleged tax fraud come from?
- If I report tax fraud, how long will it take for something to be done?
- If I provide you my contact information, can I get periodic updates about Tennessee tax fraud investigations?
- How do I report tax fraud to the state of Tennessee?
- Is there a reward for reporting tax fraud?
- Can I remain anonymous if I call to report someone for tax fraud?
Oil and Tire Fees
- Does the tire environmental fee apply to non-profit organizations that are generally exempt from sales and use tax?
- Does the tire environmental fee apply to tires sold to governmental entities?
- Does the tire environmental fee apply to new leases?
- What legislation was passed in 2015 that impacts tire fees?
- Does the tire environmental fee apply to dealer trades within the state of Tennessee?
- Does the dealer receive compensation for accounting for sales and remitting the tire fee?
Fantasy Sports Tax
Voluntary Disclosure
- Who do I contact for questions regarding voluntary disclosures?
- If I enter a voluntary disclosure agreement, do I need to file returns for the period covered by the agreement?
- Under a voluntary disclosure agreement, will you waive penalty and interest?
- What is the look-back period for voluntary disclosures?
- What should be included in my letter requesting a voluntary disclosure agreement?
- How do I enter into a voluntary disclosure agreement?
Remotely Accessed Software
- Has the Department of Revenue issued any tax rulings on remotely accessed software?
- If I sell a the use of remotely accessed software to a customer with users in TN as well as other states, can I exempt the entire sales price and have the customer report use tax on its TN portion? What documentation do I collect from the customer?
- What is remotely accessed software?
- When is computer software subject to the sales tax in Tennessee?
- If I sell remotely accessed software, on what amount should I collect Tennessee sales tax?
- Is customization of prewritten computer software subject to the Tennessee sales tax?
Inheritance Tax
- Where do I send my inheritance tax payment?
- What must be included on the inheritance tax return?
- How must property be valued on the inheritance tax return?
- Are gifts made before the decendent’s death subject to the inheritance tax?
- What deductions are allowed on the inheritance tax return?
- Are selling expenses of real property deductible on the inheritance tax return?
Retail Accountability Program
- What is the Retail Accountability Program?
- I received an assessment from the Retail Accountability Program. Why do I owe money?
- How are assessments calculated for the Retail Accountability Program?
- How does the Tennessee Department of Revenue know what I purchased through the Retail Accountability Program?
- There are items other than beer and tobacco included in my Retail Accountability (RAP) purchase data. Are non-beer and non-tobacco purchases used in the RAP calculation? If not, why are they showing up in my data?
- My Notice of Proposed Assessment says that I can access the wholesaler data used to make this assessment online, but I am having difficulty. How can I get the data?
Retail Accountability Wholesaler/Distributor
- Why am I required to submit an information report to the Department of Revenue’s Retail Accountability Program of my sales to Tennessee retailers?
- What products are required to be reported on the RAP wholesaler/distributor information report?
- When is the RAP wholesaler/distributor information report due?
- How are the RAP wholesaler/distributor information reports used?
- Is there tax due with the RAP wholesaler/distributor information report?
- What are the penalties for filing the RAP wholesaler/distributor information report late or incorrectly filing?
Sales Tax Holiday
- When is the sales tax holiday?
- What items qualify for the sales tax holiday?
- How do I claim the sales tax holiday exemption?
- What merchants are participating in the sales tax holiday?
- Can I buy items out of town or out of state and still qualify for the sales tax holiday?
- If the selling price of an art supply or a clothing item exceeds $100, is the first $100 still exempt from sales tax?
Motor Fuel Taxes
- What are the new refund tax rates for gasoline and diesel?
- I am a wholesaler with gasoline and/or undyed diesel fuel in stock that I previously purchased for sale. Do I need to pay a floorstock tax?
- Has the compressed natural gas tax rate increased?
- Has the undyed diesel tax rate increased?
- Has the undyed diesel tax rate increased?
- Has the gas tax rate increased?
Tax Rulings
- How long does it take to receive a response to a ruling request?
- When is a Power of Attorney required for a letter ruling?
- Are issued rulings published?
- What is an expedited ruling request?
- What fees are associated with the issuance of a ruling?
- How do I request a letter or revenue ruling?
Informal Conferences
- Am I required to participate in every conversation between the hearing officer and the auditor?
- How will I be given the opportunity to participate in a communication between the hearing officer and the auditor?
- Can the taxpayer talk to the auditor without the hearing officer present?
- Can the taxpayer discuss issues with the hearing officer outside of the conference?
- What are some examples of ex parte communications?
- What ex parte communications are prohibited in informal conferences? What kinds are permitted?
Bottler's Tax
- Are mixers used to create mixed drinks taxable for bottler's tax?
- Do I have to pay business tax on my sales of bottled soft drinks?
- Is bottled water subject to bottler’s tax?
- Am I liable for bottler’s tax on my sales of bottled soft drinks outside of Tennessee?
- What is the difference between the taxable period and the reporting period for bottler’s tax?
- For bottler’s tax, can the credit for franchise and excise tax paid apply against the entire bottler’s tax liability?
1099-Filing Requirement Questions
- I work for a software vendor and have multiple clients who may need the 1099-K. Where can I find the electronic filing specifications that you require for the 1099-K? Is it possible to obtain the specifications without registering on the portal?
- What does it meant by “TIN” on the Department of Revenue registration page for filing 1099-K informational returns?
- I have tried to upload my 1099-K file to the Department’s website, but I get an error message. What should I do?
- When should I file 1099-K returns with the Department of Revenue if I have filed an extension with the Internal Revenue Service to file 1099-K returns?
- Do reporting entities that are required to file a 1099-K Information Return with the IRS also have to file that return with the Tennessee Department of Revenue?
- How do I submit a question about the new 1099-K filing requirement to the Department of Revenue?
Family Owned Non-Corporate Entity Exemption (FONCE) - Franchise and Excise Tax
- Can my entity qualify as a FONCE if it has not generated any income?
- Can an S corporation qualify for the FONCE exemption, since the income passes through to my individual return for federal tax purposes?
- Can I qualify for the FONCE exemption if my LLC has only a single-member owner (SMLLC)?
- What if I received a Disclosure of Activity form for an entity that is not a FONCE, but is otherwise exempt from franchise and excise tax?
- What is considered to be residential property for purposes of the FONCE exemption?
- What is considered farming for purposes of the FONCE exemption?
Form FAE 186
- What is Form FAE 186?
- How is Form FAE 186 helpful?
- Is a non-depository financial institution with no branch or office in Tennessee required to submit Form FAE 186?
- Does a financial institution that is part of a unitary business (i.e. the group files franchise and excise taxes with Form FAE 174) need to submit Form FAE 186?
- Should branches or offices of non-depository financial institutions that are part of a unitary business be included on Line 4 of the financial institution that submits Form FAE 186?
- If a non-depository financial institution has multiple branches, but each branch is located within the same municipality, is the financial institution required to complete Line 4(c) (outstanding loans and sales contracts receivable) of Form FAE 186?
Drive Insured Tennessee
For Drivers
- How do I contact the Department of Revenue if I have a question about the state’s automobile insurance verification program?
- What if I haven’t been insuring my vehicle because I can’t afford it?
- My vehicle is not being used. Does it still need to have auto insurance?
- What if I get pulled over right after getting insurance on a vehicle I just bought?
- I have insurance, but the state’s Electronic Verification Insurance System is not able to confirm my policy. Why?
- We are self-insured. How do I report this to the state?
For Insurance Companies
- What is the format of the error file?
- Will there be an error code provided with the error file?
- Will the error file be policy-specific or will it be by VIN?
- How often will insurance companies get an error file?
- Tennessee will email a website to pick up the error files. Will this always be the same location?
- How would the Department of Revenue handle a situation like when an insurance company sending a full book of business (FBOB) with a VIN that doesn't show up in Tennessee registrations (a miskeyed number)?
General
Public Records Requests
- Where can I find out more information about Tennessee’s Open Records Act?
- When will the Department of Revenue respond to my public records request?
- Are there any fees associated with requesting records from the Department of Revenue?
- How do I submit a public records request?
- Is my individual tax information subject to the public records laws, or is it kept confidential?
- How does the Department of Revenue provide records requested under the Open Records Act?
Revenue Careers
- How often are new job openings posted to the Tennessee Department of Human Resources web site?
- I received a notification indicating that I did not qualify for a job for which I applied. Can I appeal this decision?
- I am in the process of completing my application online, and I have a problem. Whom should I contact for assistance?
- I received a letter stating that I am qualified for a position, and I have completed the first round interview survey. Am I guaranteed a face-to-face interview?
- What happens after I submit my application?
- How do I apply for a job with the Tennessee Department of Revenue?
Salvage/NMVTIS Reporting
General
- What is salvage or NMVTIS reporting?
- Why do I have to report?
- How can I report?
- What if I do not report?
- What if I am notified that a vehicle has been reported stolen?
- Who do I call if I have a question regarding the confirmation of a stolen vehicle received?
Motor Carrier
Unified Carrier Registration (UCR)
Intrastate Authority
International Registration Plan (IRP)
- Is a USDOT number required prior to registering for IRP?
- What is the Federal Heavy Highway Vehicle Use Tax (form 2290)?
- What is a Hunter's permit?
- What can happen if I travel in a jurisdiction that is not on my cab card?
- If a new vehicle is purchased, can the IRP registration be transferred?
- Can IRP registrations be processed through the mail or electronically?
International Fuel Tax Agreement (IFTA)
- I have questions about IFTA and filing my return. Who should I contact?
- Can I file my IFTA return online?
- What are IFTA reporting requirements?
- How does IFTA define a "qualified motor vehicle"?
- How do I determine if Tennessee is my home base for IFTA licensing and reporting?
- When do my IFTA license and decals expire?
General
- How do I transfer a truck plate?
- Where is the Motor Carrier Office located?
- Where do I apply for a USDOT number or inactivate my USDOT?
- What is a form 2290?
- I have lost my truck plate and/or decal, what do I need to do?
- What if my account for IRP or IFTA is locked?
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