Most Tennessee businesses are required to have business licenses, which are issued by the local county clerk. If a business is located in a city that has enacted the city business tax, a city business license is required as well, if annual gross receipts are $3,000 or more. Businesses with annual gross receipts under $10,000 can qualify for minimal activity licenses. Businesses with $10,000 or more in annual gross receipts require regular business licenses.
Descriptions of the various business tax classifications are available on our website here.
If you have questions about a specific business activity, please contact the Department of Revenue at (615) 253-0600 (Nashville-area and out-of-state) or (800) 342-1003 (statewide toll-free). If you are an out-of-state entity doing business in Tennessee without a fixed business location in Tennessee, please contact the Department to discuss your situation to determine if Tennessee business tax is required to be paid.