BUS-15 –Minimal Activity Licenses

Businesses with more than $3,000 but less than $100,000 in gross receipts during the tax year must obtain a minimal activity license annually for $15 from the local county and/or city clerk. The Department of Revenue does not issue minimal activity licenses.

Businesses with less than $3,000 in gross receipts per year may pay a $15 fee and get a minimal activity business license, but it is not required.

Reference: Tenn. Code Ann. § 67-4-723.

Note: This article was updated on May 12, 2023, as a result of a law change. The previous version of BUS-15 is available here.

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