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, Marketplace Facilitators & Marketplace Sellers
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
- Does the marketplace facilitator legislation affect a taxpayer’s nexus for business tax or franchise and excise tax purposes?
- 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?
Sales Tax Collection by Marketplace Sellers
- How should a marketplace seller report its own sales and its facilitated sales on its sales and use tax return?
- Should a marketplace seller located in Tennessee register for Tennessee sales and use tax if all its sales are made through a marketplace facilitator that is required to collect and remit Tennessee sales and use tax?
- What is a “substantially all” waiver and how does a marketplace facilitator obtain this waiver?
- Should marketplace sellers include sales receipts from sales facilitated through a marketplace when applying the substantial nexus factor-based test for business tax or franchise and excise tax purposes?
- How should a marketplace seller notify the Department if it has a contractual agreement with a marketplace facilitator whereby the marketplace seller will collect and remit Tennessee sales and use tax on its sales made through a marketplace facilitator?
- Do sales made through a marketplace facilitator count as sales of an out-of-state marketplace seller in determining whether the seller must register for and collect Tennessee sales tax?
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
- 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?
Consumer Use Tax
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?
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 is considered to be residential property for purposes of the FONCE exemption?
- What is considered farming for purposes of the FONCE exemption?
- What is considered to be farm property 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?
Franchise & Excise Tax
- ★ Are payments received under the Tennessee Business Relief Program or the Supplemental Employer Recovery Grant Program subject to franchise and excise tax and/or business tax in Tennessee?
- Is the forgiveness of federal Paycheck Protection Program (PPP) loan proceeds subject to Tennessee excise tax? Are expenses paid with PPP loan proceeds deductible for Tennessee excise tax purposes?
- My business received a Business Relief Program payment, and I recently received a 1099-G form. It looks like there may be some formatting issues. What do I do?
- When should I submit the Franchise and Excise Tax Application for Exemption/Annual Exemption Renewal (Form FAE183)? May I submit the application early?
- Are business interest expense carryforwards incurred during the 2018 and 2019 tax years deductible for excise tax purposes? If so, how do I track the carryforwards?
- Does the CARES Act of 2020 impact the excise tax return?
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
- 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?
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
- ★ 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
- 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
- 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 & 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?
Sales and Use Tax for Special Events
- What is a special event?
- I am a promoter of a special event in Tennessee. What are my responsibilities regarding taxes from the event?
- I participated as a vendor in an event. How do I remit sales tax?
- What if I am already registered with the Tennessee Department of Revenue, but I participated another event as a vendor?
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?
Severance Tax
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?
Vehicle Title & Registration
Rebuilt Vehicles
- Would a semi-trailer have to go through the salvage/rebuilt process?
- When going through the rebuilt process, do I have to send the original title for parts used, or will a copy suffice?
- If you already have a rebuilt title and the vehicle is wrecked again, do you have to go through the salvage/rebuilt process again?
- If a new owner of a Polaris doesn't have a title from a non-titling state, but the system shows a Tennessee salvage record, does the new owner go through the rebuild process?
- 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?
General Title and Registration Issues
- I am attempting to title a vehicle via the certification of ownership process. If a salvage certificate was issued, will I have to complete the rebuilt process?
- I bought a vehicle out of state several years ago and have lost all documentation. How do I obtain a title in my name?
- I don't want to go into the County Clerk's office to renew. What are my options?
- I have a FedEx delivery confirmation that my letter was delivered to Vehicle Services. However, you do not have any records of receiving it. How do we proceed?
- If a vehicle is coming in from out of state and needs a VIN replacement, can it be applied for at the same time it is being titled and registered?
- What is the Vehicle Services Call Center number? Do you have a toll free number? A local number?
Titling a Vehicle
- If a title is being transferred from PA to TN and the PA title requires it to be notarized, will it need to be notarized to title in TN?
- When is a car exempt from the odometer disclosure?
- 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?
Vehicle Registration
- I am trying to renew online, however, there is a stop on my record. What can I do?
- Where do I sign up for renewal text notifications?
- What do I do about my tags expiring at the end of the month and the vehicle is not in Tennessee?
- 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?
Personalized and Specialty Plates
- The personalized plate received is incorrect, but was correct on the application. What should I do?
- I ordered a personalized plate online, but no longer want. What do I need to do?
- Can a firefighter plate be personalized?
- If a customer already has a State Park plate, will they be able to apply for an Amateur Radio Plate?
- If I want a specialty plate personalized, does it cost $105.00 or 70.00?
- What application is needed, if any, to obtain a specialty plate?
Handicap Placards and License Plates
- How many times can a temporary disabled placard be renewed?
- Can a person use a disabled application from another state to receive a disabled license plate or placard in Tennessee?
- Do you need to have a DD214 with the application for a handicap placard?
- Can I send someone into the county clerk’s office to renew my disabled placard?
- 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?
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
- ★ How do I manage my payment plan to avoid termination?
- 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?
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
- Can a temporary tag be issued to a semi-truck?
- 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?
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?
Trending Articles
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