BUS-18 –Business Licenses Cannot be Transferred

Business licenses cannot be transferred from one county to another or one city to another. If a taxpayer changes the business location to a different county or city, the taxpayer must close out the business license and business tax account for the old jurisdiction and obtain a new business license and business tax account for the new jurisdiction.

Reference: Tenn. Comp. R. & Regs. 1320-04-05-.57.

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