BUS-5 – Out-of-State Businesses Engaging in Taxable Activity in Tennessee

For business tax purposes, a business is engaged in taxable activity in Tennessee if it is:

• Selling tangible personal property that is shipped or delivered to a location in Tennessee;
• Performing a service that is delivered to a location in Tennessee;
• Leasing tangible personal property that is located in Tennessee; or
• Making sales as a natural gas marketer to customers in Tennessee.

Reference: Tenn. Code Ann. § 67-4-717.