Pest control companies are Class 4 taxpayers for business tax purposes, meaning they are treated as contractors. As such, pest control companies must not only register for and get business licenses for each in-state location, but they also must register for and get business licenses for each jurisdiction in which they have more than $100,000 in gross receipts.
Reference: Tenn. Code Ann. § 67-4-708.
Note: This article was updated on May 12, 2023, as a result of a law change. The previous version of BUS-69 is available here.