Business Tax Classification 4 - for Contractors This video will discuss the unique registration and filing requirements for contractors who fall in business tax classification 4 in Tennessee. Click here to begin watching the video. May 30, 2019 19:55 Related articles What qualifies for industrial machinery exemption? What is a location ID? What's the local sales tax rate for Oakland, Tennessee? I am an out-of-state dealer with no physical presence in Tennessee. How do I register with the Tennessee Department of Revenue if my sales exceed the $500,000 threshold set out in Sales and Use Tax Rule 1320-05-01-.129(2)? Why are distilleries required to file monthly informational reports?