Business licenses expire 30 days after the due date of the tax return for the business’s tax year. For example, taxpayers whose tax year ends on December 31 each year will be issued licenses that expire on May 15 of the year following the tax period. This expiration date may be adjusted if holidays and weekends extend the filing due date.
Reference: Tenn. Code Ann. § 67-4-723(a)(3).
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