BUS-28 – Business Tax Registration and Filing for Contractors

Contractors in Classification 4 must be registered with the Department of Revenue if they have more than $100,000 in Tennessee gross sales. Such contractors must also be licensed in their home county and city. If a contractor then extends its business into another jurisdiction and has more than $100,000 in annual gross receipts in the other jurisdiction, the contractor is required to obtain a business license in the other jurisdiction for that reporting period.

Note: This article was updated on May 12, 2023, as a result of a law change. The previous version of BUS-28 is available here.

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