BUS-17 - Business Licenses and Temporary Sales Periods for Business Tax

Taxpayers licensed in Classifications 1, 2, or 3 in their home county or city may extend their business activities into other jurisdictions without obtaining additional business licenses there. However, the taxpayers may not establish a business location in the other jurisdictions. If the taxpayer established a business location in another jurisdiction, the taxpayer must acquire the appropriate licenses there.

Businesses extending their operations into other jurisdictions should have a copy of their current business license available for inspection by the local county clerk and/or city recorder to ensure that business taxes will be properly filed and paid in the county and/or city where the business is located.

Contractors in Classification 4 must be licensed in their home county and city. If a contractor then extends its business into another jurisdiction and has more than $50,000 in annual gross receipts in the other jurisdiction, the contractor is required to obtain business license in the other jurisdiction for that reporting period.

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

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