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 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?