BUS-63 - Tax Preparation Services

If the income tax returns are prepared for a customer for whom the preparer also performs accounting, auditing or bookkeeping services on a regular basis, the charge for the tax preparation is not subject to business tax.

Charges for tax preparation for walk-in customers or customers for whom the preparer does not perform regular accounting, auditing, or bookkeeping services are subject to business tax.

Reference: Tenn. Code Ann. § 67-4-708.

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