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 How do Tennessee business tax and business licensing laws apply to out-of-state contractors? How do I choose the correct business tax classification for my business? What is a location ID? Are property management companies that receive fees for managing residential and non-residential buildings not owned by them exempt from the business tax? Federal income tax returns are due on October 15 for calendar year taxpayers that file an extension with the IRS. Can the taxpayer obtain an extension to November 15 for filing its F&E return?