Tennessee Business Relief Program
Program Overview
- What is the Tennessee Business Relief Program?
- How do I get my business relief payment? Is an application or certification required?
- How many Tennessee businesses are expected to qualify for a business relief payment through the Tennessee Business Relief Program?
- What is the total amount of funds you expect to distribute under this program?
- How does this program benefit smaller businesses?
- Is this a loan that must be repaid?
Eligibility
- What information do I need to provide in order to certify for the program?
- Which businesses are eligible for a business relief payment through the Tennessee Business Relief Program?
- Why was my business not included in the program?
- What if I am not registered with the Department of Revenue?
- What if my business is not listed, but I close voluntarily?
- What if I recently opened my business?
Payments
- How will the amount of the business relief payment be determined?
- If eligible, how much will my relief payment be?
- If eligible, when will I receive my payment?
- What if I want to provide my direct deposit information?
- What if my business has multiple locations? How will that impact my payment amount?
- How are gross sales amounts determined?
TNTAP Frequently Asked Questions
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
- How do I file/pay an amended return for motor fuels on TNTAP?
- How do I close a location in TNTAP?
- Can I cancel or delete a payment in TNTAP?
- How do I retrieve a saved request in TNTAP?
- How do I block or allow pop ups when using TNTAP?
- What do the letters mean after my account number?
TNTAP Login
- ★ How do I create a TNTAP username and password?
- ★ Do you have a logon, but can't see your account?
- ★ What is an authentication code?
- Using One of Last Three Payments to gain access to Business Tax account on TNTAP
- What information do I need to create a TNTAP login or gain access to an account in TNTAP?
- What are login IDs?
TNTAP Registration
- How do I register a motor fuel account in TNTAP?
- What is a consolidated tax account?
- Can I save my bank account information in TNTAP accounts?
- Can I register a new location through TNTAP?
- How do I close a location in TNTAP?
- 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?
TNTAP Payments
- Tennessee Electronic Payments Guide
- How do I make an estimated payment in TNTAP?
- Can I cancel or delete a payment in TNTAP?
- Why do I see an unpaid balance in TNTAP?
- 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?
TNTAP Tax Returns
- How can I upload a file for my motor fuel return in TNTAP?
- What motor fuel accounts can be filed with Excel or XML in TNTAP?
- Do I need to upload a file in TNTAP if I have no activity to report for motor fuels?
- Can I change a return in TNTAP?
- Can I cancel a return in TNTAP?
- My company has multiple locations, but I want to file for only one location. How can I do this in TNTAP?
How-to Videos: Licensed Distributor Reports
Out-of-State Dealers and Marketplace Facilitators
Sales Tax Collection by Out-of-State Dealers
- What is the sales threshold for out-of-state dealers?
- I am an out-of-state dealer with no physical presence in Tennessee. How do I register with the Tennessee Department of Revenue if my sales exceed the threshold set out in Tenn. Code Ann. § 67-6-543?
- I am an out-of-state dealer with no physical presence in Tennessee. How do I apply the threshold set out in Tenn. Code Ann. § 67-6-543?
- I am an out-of-state dealer with no physical presence in Tennessee. My sales to customers in Tennessee are exclusively wholesale sales. Do I have to register for sales and use tax purposes, if my wholesale sales exceed the threshold?
- I am an out-of-state dealer with no physical presence in Tennessee. If my sales exceed the threshold and I begin collecting tax, but later my sales fall below the threshold, am I required to continue collecting tax?
- I am an out-of-state dealer with no physical presence in Tennessee. When do I have to begin collecting sales and use tax if my sales exceed the established threshold?
Sales Tax Collection by Marketplace Facilitators
- What is a marketplace?
- Who is a marketplace facilitator?
- Who is not a marketplace facilitator?
- What is a delivery network company?
- What are delivery services?
- How does a delivery network company elect to be a marketplace facilitator?
Taxes
Auto Rental Surcharge
Severance Tax
Unauthorized Substance tax
"Angel Investor" Tax Credit
- How does someone apply for the Angel Investor Credit?
- What is the definition of “angel investor” for Hall income tax purposes?
- What happens to the Tennessee Angel Investor Tax Credits if an angel investor’s Hall income tax liability is less than the credit?
- How does an angel investor claim the Tennessee Angel Investor Tax Credit?
- What is the Tennessee Angel Investor Tax Credit and how much is it?
- Does Tennessee have any Hall income tax credits?
Tax Incentives Reporting
- What information is included in the tax credit reports?
- Do the reports include all tax credits that may be claimed for the period covered?
- Why are some totals hidden in the report?
- Does the report include the number of jobs created for all the tax credits?
- What is the credit carryover for prior years?
- Does the state pay out the credits listed in the report?
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?
Business Tax
- 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?
- Are gross receipts derived from income tax preparation services subject to business tax?
Franchise & Excise Tax
- Does the CARES Act of 2020 impact the excise tax return?
- What changes were made to the Brownfield Tax Credit during the 2020 legislative session?
- Based upon Notice #20-05, the April 15 due date for my 2019 F&E return has been extended to July 15. If I have an overpayment of tax when I file my 2019 F&E return on July 15, 2020, can it be applied to my 2020 quarterly estimated payments?
- Is there an extension of time to file and pay Tennessee's franchise and excise taxes for the tax period ending December 31, 2019?
- Federal corporate income tax returns are due on October 15 for the 2018 calendar year corporations that file an extension. Can a taxpayer filing a corporate federal tax return obtain a state extension for filing its F&E return through November 15, 2019?
- If a single member limited liability company (“SMLLC”) elects to be disregarded for federal tax purposes, can its corporate parent claim the SMLLC’s job tax credits on future franchise, excise tax returns?
General Tax Help
- Must I be in good standing with the Tennessee Department of Revenue before I can sell lottery tickets?
- Can the Tennessee Lottery Corporation withhold lottery winnings to offset a tax liability that the winner owes to the state?
- How do I file Tennessee taxes under my marital joint account?
- What is the Tennessee recordation tax?
- How will I know when my penalty waiver request in TNTAP has been processed?
- When can I apply for a penalty waiver?
E-File & Pay
- ★ How do I file business tax online?
- Where can I find a list of approved software vendors for Tennessee?
- Is paying electronically any different than paying by paper check?
- I filed my return today. Do I have to pay the same day?
- If I provide my bank account information with an electronic payment, can the Department take money out of my account whenever it wants to?
- If I provide my bank account information with an electronic payment, what does the Department do with that information?
Alcohol Taxes
- How do common carriers such as commercial airlines, paddle wheel steamboat companies, and passenger trains calculate wholesale alcoholic beverage tax, and specifically, what constitutes “revenue passenger miles in Tennessee”?
- How do I convert a brand’s alcohol content by volume (ABV) to alcohol content by weight (ABW)?
- How do I register varieties of the same brand?
- Why are distilleries required to file monthly informational reports?
- Are common carriers that deliver alcoholic beverages from direct shippers directly to consumers in Tennessee required to report such deliveries to the Department of Revenue?
- How does the Tennessee Department of Revenue define a case of alcohol?
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?
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?
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?
Fantasy Sports Tax
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?
Hall Income Tax
- Are interest and dividends received from virtual currencies subject to Hall income tax?
- How do I submit a Hall income tax estimated payment for 2018?
- 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?
Informal Conferences
- What is an administrative hearing?
- I received an assessment for an LDR report. Can I request a conference?
- I scheduled an informal conference. Does interest continue to run on my proposed assessment? Can the state take any other actions against me?
- What should I do to prepare for my informal conference?
- When is an informal conference not allowed?
- When is an informal conference typically not necessary?
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?
Liquor-by-the-drink Tax
- What must a festival operator LBD licensee do in order to be compliant with the Department of Revenue?
- Can a for-profit operator of a festival obtain a license to sell alcohol for consumption on the premises of the festival?
- When an independent management company operates a hotel bar, is the hotel or management company responsible for paying the liquor-by-the-drink (LBD) and sales taxes collected on the hotel bar’s sale of alcoholic beverages?
- How do I file my price schedule in TNTAP?
- When is my annual price schedule required to be filed?
- 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?
Motor Fuel Taxes
- ★ Where can I find the excel templates for a motor fuel return?
- Is methanol subject to gasoline or diesel 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?
- What is the compressed natural gas tax rate?
- What is the undyed diesel tax rate?
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?
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?
Recordation Tax
- Are UCC fixture filings subject to the indebtedness/mortgage tax imposed pursuant to Tenn. Code Ann. § 67-4-409(b)?
- Do UCC fixture filings require a value stated as Maximum Principle Indebtedness?
- How should the recordation tax be calculated on a warranty deed that includes a retained life estate?
- What information is required on a modified or amended deed?
- What is required when someone submits a document to be recorded and claims that the tax on the document has been paid in another jurisdiction?
- Is additional recordation tax due on an increase in indebtedness beyond the amount stated in a prior document?
Remotely Accessed Software
- Has the Department of Revenue issued any tax rulings on remotely accessed software?
- If I sell 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?
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 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 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?
- When is the sales tax holiday for restaurants and limited service restaurants?
- What items qualify for the sales tax holiday?
- What qualifies as an electronic device for the 2020 sales tax holiday exemption?
- What items qualify for the sales tax holiday for restaurants and limited service restaurants?
- What is considered a restaurant or limited service restaurant?
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?
Tax Bonds
- I received a letter stating that my bond amount has increased or decreased, but I have multiple bonds on file. Which of my bonds should be updated?
- How do I print a surety bond rider form in TNTAP?
- How do I complete a surety bond rider form?
- How do I submit a surety bond rider form in TNTAP?
- I received a letter stating that my bond amount is insufficient. How do I provide a cash bond to the Department?
- Can I provide a certificate of deposit (CD) for a bonded account?
Vehicle Title & Registration
Rebuilt Vehicles
- Can a customer email photos on a rejected rebuild or must they be mailed to the Salvage and Rebuilt Department?
- Can a customer apply for a salvage certificate on a vehicle they just purchased that was involved in a wreck before they transferred the title into their name? What documentation is needed?
- Does my rebuilt vehicle have to go through emissions?
- Can pictures of a vehicle in its repaired state be submitted with a Rebuilt application if the customer did not take pictures of the vehicle in its damaged condition?
- I live in a county that requires emissions and I am going through the rebuilt process, do I have to pass emissions?
- If a vehicle has completed the rebuilt process in another state and comes back to Tennessee, is that acceptable?
General Title and Registration Issues
- Can a golf cart be driven on a highway?
- Can a piece of notebook paper be acceptable as an affidavit of inheritance to relinquish ones' rights to a vehicle?
- Can a certification of ownership be applied for on a mobile home that is affixed to a property?
- An unmarried man with no children passes away. Can one parent sign the affidavit of inheritance or do both (Mom and Dad) need to sign?
- What is the Declaration Page and what is its use?
- How do you de-title a mobile home?
Titling a Vehicle
- Can an out of state salvage title be submitted to get a Tennessee salvage title?
- When titling an ATV, is the mileage required to be disclosed?
- Where is my title?
- If I need to discharge a lien, where do I send the paperwork?
- If I need to note a lien, where do I send the paperwork?
- What is the surety bond process?
Vehicle Registration
- Can a volunteer fireman receive an exemption on their registration renewal?
- Can a regular passenger plate be put on a vehicle that is in a business' name, but is not being used for business?
- Can a stepparent obtain a Gold Star Family plate if their stepchild was a member of the military?
- If I was grandfathered in to receive two disabled veteran plates, am I still eligible to get them both free?
- New Residents of Tennessee Time Frame To Register Vehicle
- Plates for Off-Highway Vehicles
Personalized and Specialty Plates
- What application is needed, if any, to obtain a specialty plate?
- Can a retired firefighter get a Tennessee Firefighter plate, if they are originally from another state and was a firefighter in that state, not Tennessee?
- Can the County Clerk re-issue a vintage tag to a new customer/owner? The previous plate holder sold them the vehicle.
- Do volunteer firefighters qualify for the “E” plate?
- Can a Fireman license plate be personalized?
- Can a FOP plate be personalized?
Handicap Placards and License Plates
- Can I renew my disabled placard online?
- My deceased spouse had a handicap placard. Am I able to keep it? If not, what can be done?
- How many disabled placards and handicap plates are allowed?
- Can a disabled veteran have more than 2 disabled plates?
- Does the State issue deaf/hard of hearing decals or are they issued from the County Clerk’s office?
- If I have a disabled license plate, how many placards are available to me?
Collection Services
Liens
- How do I get a lien released?
- Can a lien be released if I am on a payment plan?
- Who do I contact to request a payoff amount or ask that my lien be released?
- Why was a state tax lien filed against me?
- How long does it take for a lien release to be recorded?
- How do I get a copy of a recorded state tax lien or lien release document?
Final Demand Letters
- The Final Demand for Payment Notice does not specify a Revenue officer to call. How do I know who to contact?
- Will I be able to make a payment over the phone when I receive a notice from the Collection Services Division?
- I have a levy or wage garnishment hold on my account. Who can I contact to get this resolved?
- I closed my business. Why am I still receiving notices saying I owe taxes?
- I received a final demand for payment, but I cannot afford to pay the balance by the deadline given on the notice. Can I request a payment plan?
- I received a final demand for payment, but I don’t know what tax or taxes I owe. How do I find out?
Payment Plans
- Do I need to submit a down payment with my IPA request?
- How do I request a payment plan in TNTAP?
- Why was my payment plan terminated for liquor-by-the-drink (LBD) tax when I filed and paid all LBD taxes?
- I want to set up a payment plan, but it keeps getting rejected. Why?
- My tax accounts are closed. Can I setup a payment plan in TNTAP?
- I have a payment plan/installment payment agreement (IPA) with the Department. Why are my payments not drafting from my bank account?
Offer In Compromise
- What is an offer in compromise?
- What is the statutory basis for an offer in compromise?
- Who is eligible to make an offer?
- Can I submit an offer myself or do I need an accountant or attorney?
- How do I make an offer in compromise?
- How do I figure out the amount to offer?
Motor Carrier
New Changes with TNTAP
- What Motor Carrier functions can I do online through TNTAP?
- Do I have to reapply in TNTAP?
- Can a customer still file manually and not use TNTAP?
- Will I still be able to pay with Comdata?
- Will TNTAP replace the old system for IRP for doing things such as transfers, renewal and supplements?
- Will third-party services have a separate account for each client, or will we have an account similar to what we have set up now?
Unified Carrier Registration (UCR)
Intrastate Authority
International Registration Plan (IRP)
- Is a USDOT number required prior to registering for 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?
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?
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?
Drive Insured Tennessee
For Drivers
- What is the Declaration Page and what is its use?
- I received a letter stating I do not have insurance. I do not own the vehicle anymore. What do I need to do?
- 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?
For Insurance Companies
- Broad Form Insurance
- 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?
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?
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