What are public records?

Public records can be documents, emails, photographs, recordings, or any other form of information that an agency retains. (See Tenn. Code Ann. § 10-7-503(a)). Many public records are available on the Department’s website. In addition to general information on the website, the Department provides the following:

  • Important notices
  • Tax rulings (redacted to remove confidential taxpayer information)
  • Tax guides
  • Legislative summaries
  • Reports and statistics, such as:
    • Collections summaries
    • Monthly collections spreadsheets
    • Collections spreadsheets by fiscal year
    • Retail sales by calendar year and month
    • Additional resources for researchers

Tax records, however, are not generally available to the public. Tax records include the following:

  • Tax returns
  • Refund claims
  • Tax-related information, such as:
    • A taxpayer’s identity, address and account number
    • Audits
    • Tax liability
  • Information related to the administration of state taxes

Although taxpayer records are confidential, the taxpayer itself may obtain copies of the taxpayer’s own records.

Additionally, personal information related to a motor vehicle record, such as a person’s name, address, photograph, and social security number, are not available to the public unless otherwise provided by state law.

For more information about public records requests and to view the Department's public records policy, please visit our website here.

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