Is a limited liability company, whose single member is an individual or a general partnership, subject to the tax?

Yes, even if the limited liability company chooses to be ignored as an entity for federal tax purposes and treated as an individual taxpayer or as a "division" of the general partnership. The law specifically says that limited liability companies are subject to tax, by including them in the definition of "taxpayer" or "person." Therefore, unless a particular limited liability company falls within an exemption contained in the law (see Tenn. Code Ann. Section 67-4-2008), it is taxable.

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