If you are an out-of-state business, you must pay the state business tax if you:
- perform a service in Tennessee that is received by a Tennessee customer,
- lease items in Tennessee,
- deliver items to a customer in Tennessee in your own vehicle, or
- purchase an item in Tennessee and then sell the same item in Tennessee, using someone located in Tennessee acting on your behalf.
Out-of-state taxpayers with no business locations in Tennessee that generate gross income exceeding $10,000 within a Tennessee county must get a business tax account number from the Department of Revenue.