I am an out-of-state business with no business locations in Tennessee. Do I owe business tax?

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.

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