County clerks and city officials where the contractor is doing business are responsible for issuing business tax licenses. Contractors living outside Tennessee with no state business location must have a state business account number to report sales in counties with sales between $10,000 and $50,000. They must get a county license in counties where their sales exceed $50,000. They also must get city business licenses from each jurisdiction where the contractor has over $50,000 in sales for the tax reporting period.
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