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? Federal corporate income tax returns are due on October 15 for the 2018 calendar year corporations that file an extension. Can a taxpayer filing a corporate federal tax return obtain a state extension for filing its F&E return through November 15, 2019? Are property management companies that receive fees for managing residential and non-residential buildings not owned by them exempt from the business tax?