Taxes
The Department of Revenue is responsible for the administration of state tax laws established by the legislature and the collection of taxes and fees associated with those laws. The articles below constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108.
Alcohol Taxes
- ALC-1 - How to Register Beer Containing 5%-8% Alcohol by Weight
- ALC-2 - How to Register Wine, Distilled Spirits, or High Alcohol Content Beer
- ALC-3 - Registering Varieties of Same Brand of Alcohol
- ALC-4 - Converting Alcohol Content by Volume to Alcohol Content by Weight
- ALC-5 - Tax on Beer with Alcohol Content between 5% and 8% Reported on Beer Barrelage Return
- ALC-6 - Tax on High Alcohol Content Beer Reported on Wholesale Alcoholic Beverage Return
Adult Performance Business Tax
"Angel Investor" Tax Credit
Auto Rental Surcharge
Bottler's Tax
- BT-1- Bottler's Tax - Reporting Periods
- BT-2 - Bottler's Tax - Sales Outside Tennessee
- BT-3 - Sale of Bottled Soft Drinks Not Subject to Business Tax
- BT-4 - Bottler's Tax - Franchise and Excise Tax Credit Only Applies to Soft Drink Portion, Not Litter Portion
- BT-5 - Bottler's Tax - Water
- BT-6 - Bottler's Tax - Fruit Juice
Business Tax
- BUS-1 - Electronic Filing of Business Tax Returns and Payments
- BUS-2 - Persons Subject to Business Tax
- BUS-3 - Substantial Nexus for Business Tax
- BUS-4 - Taxpayers with no "Bright-Line Presence" in Tennessee
- BUS-5 – Out-of-State Businesses Engaging in Taxable Activity in Tennessee
- BUS-6 - Out-of-State Businesses with no Physical Locations in Tennessee may be Subject to Business Tax
Consumer Use Tax
E-File & Pay
- E-file-1 - How to File Business Tax Online
- E-file-2 - List of Approved Software Vendors
- E-file-3 - No Difference between Paying by Check vs. Electronically
- E-file-4 - Can File Return Without Payment
- E-file-5 - Taxpayer Controls When Department is Authorized to Debit Bank Account
- E-file-6 - Department's Use of Bank Account Information
Fantasy Sports Tax
Franchise & Excise Tax - Apportionment
- F&E Apportionment-1 - Criteria for Determining When to Apportion
- F&E- Apportionment-2 - Throwback Provision Not Adopted
- F&E Apportionment-3 - Market Based Sourcing for Sales of Other Than Tangible Personal Property
- F&E Apportionment-4 - Dividends and Interest are Excluded from the Receipts Factor
- F&E Apportionment-5 - Manufacturers May Elect to Apportion Using a Single Sales Factor
- F&E Apportionment-6 - Identifying the Correct Apportionment Formula [ARCHIVE ONLY]
Franchise & Excise Tax - Credits
- F&E Credit-1 - Tax Credits are Claimed by the Entity That Earned Them
- F&E Credit-2 - Broadband Internet Access Credit Repealed
- F&E Credit-3 - Brownfield Property Tax Credit
- F&E Credit-4 - Gross Premiums Tax Credit
- F&E Credit-5 - The Excise Tax Credit for an Entity that is Subject to the Hall Income Tax
- F&E Credit-6 - Industrial Machinery Tax Credit Recapture
Franchise & Excise Tax - Excise Tax
- ET-1 - Excise Tax Computation
- ET-2 - Federal Bonus Depreciation may be Deducted for Excise Tax
- ET-3 - Federal Section 179 Depreciation is Deducted for Excise Tax
- ET-4 - Interest Expense Limitation of I.R.C. 163(j) in Relation to the Excise Tax
- ET-5 - Deductible Business Interest Expense Carried Forward from Tax Years 2018 and 2019
- ET-6 - Implications of the 2020 CARES Act on the Excise Tax
Franchise & Excise Tax - Financial Institution Form FAE186
- F&E Financial Institution Form FAE186-1 - Form FAE186 is Filed by Non-Depository Financial Institutions
- F&E Financial Institution Form FAE186-2 - Allocation of Tax Collected from Non-depository Financial Institution to County or Municipality
- F&E Financial Institution Form FAE186-3 - Non-depository Financial Institution Without TN Branches or Offices Don't File FAE186
- F&E Financial Institution Form FAE186-4 - Form FAE186 Filing Requirement for Members of a Unitary Business
- F&E Financial Institution Form FAE186-5 - FAE186, Line 4 - Branches or Offices of Non-depository Financial Institutions
- F&E Financial Institution Form FAE186-6 - FAE186, Line 4(c) - Multiple Branches Located in Same Municipality
Franchise & Excise Tax - FONCE
- FONCE-1 - Qualification and Filing Requirements for the Family Owned Non-Corporate Entity (FONCE) Exemption
- FONCE-2 - Relationships That are Considered Family Members for the FONCE Exemption
- FONCE-3 - Entity Types That May Qualify for the FONCE Exemption
- FONCE-4 - The FONCE Exemption When No Income Was Generated
- FONCE-5 - The Definition of Passive Investment Income for the FONCE Exemption
- FONCE-6 - The Classification of Gains on the Sale of an Asset for the FONCE Exemption
Franchise & Excise Tax - Franchise Tax
- FT-1 - Franchise Tax Computation
- FT-2 - Franchise Tax Computation on a Final Return
- FT-3 - Proration of Franchise Tax on All Short Period Returns
- FT-4 - Indebtedness Add-Back in the Franchise Tax Net Worth Tax Base
- FT-5 - Rents Included in the Franchise Tax Base May be Offset by Sub-Rental Receipts Under Certain Conditions
- FT-6 - Construction In Progress is Not Included in the Property Tax Base (Schedule G)
Franchise & Excise Tax – General Information
- F&E-1 - Entity Types that File Franchise & Excise Tax Returns
- F&E-2 - Criteria That Must be Met Before There is a Filing Requirement
- F&E-3 - Filing Requirements for Disregarded Entities
- F&E-4 - Tennessee Filing Requirement for an LLC that Files Federally as an Individual or Division of a General Partnership
- F&E-5 - Due Date for Filing Form FAE170 and Online Filing Requirement
- F&E-6 - Application for Exemption/Annual Exemption Renewal (Form FAE183) Due Date
General Tax Help
- GEN-1 – Registering A New Business
- GEN-2 – Registering a New Business Location
- GEN-3 – Updating Your Contact Information
- GEN-4 – Looking Up Your Account Number
- GEN-5 – Closing a Business
- GEN-6 - Questions About Preparing a Tax Return
Hall Income Tax [Repealed for Tax Years Beginning January 1, 2021]
- HIT-1 - Tennessee Income Tax on Interest and Dividend Income
- HIT-2 - Hall Income Tax - Overview
- HIT-3 - Hall Income Tax Repealed Beginning January 1, 2021
- HIT-4 - Hall Income Tax Rate
- HIT-5 - Hall Income Tax Return Due Date
- HIT-6 - Hall Income Tax Return - Electronic Filing
Informal Conferences
- IC-1 - Informal Conference – Overview
- IC-2 - Administrative Procedures Act Hearings – Overview
- IC-3 - Informal Conference – Eligibility
- IC-4 – Circumstances Where an Informal Conference is Typically Unnecessary
- IC-5 - Circumstances Where Informal Conferences are Not Allowed
- IC-6 - How to Request Informal Conference
Inheritance Tax
- IT-1 - Inheritance Tax Repealed
- IT-2 - Inheritance Tax – Overview
- IT-3 - Inheritance Tax - Who is Responsible for Filing Return
- IT-4 - Who Files Inheritance Tax Return if No Will nor Probate Administration
- IT-5 - Interest on Tax Cannot be Waived
- IT-6 - Address to Mail Inheritance Tax Payment
Liquor-by-the-drink Tax
- LBD-1- How to Register for LBD
- LBD-2 - How to Calculate Gross Sales
- LBD-3 - Accounting for Spillage, Breakage, and Theft
- LBD-4 - Price Schedule Overview
- LBD-5 - How to File Price Schedule Using TNTAP
- LBD-6 - When to File Annual Price Schedule
Local Occupancy Tax
- LOT-1 - Local Occupancy Tax Administration Changed in 2020 Legislation Session
- LOT-2 - Local Occupancy Tax – Overview
- LOT-3 - Definition of Short-term Rental Unit
- LOT-4 - Definition of Short-term Rental Unit Marketplace
- LOT-5 - Local Occupancy Tax - How to Register
- LOT-6 - Short-term Rental Unit Marketplace - How to File Return
Motor Fuel Taxes
- MFT-1 - Undyed Diesel Tax Rate
- MFT-2 - Gasoline Tax Rate
- MFT-3 - List of Motor Fuel Forms That Must Be Filed Electronically
- MFT-4 - Where to Find Excel Templates for Motor Fuel Return
- MFT-5 - Petroleum Products Should be Billed and Reported in Net Gallons
- MFT-6 - Prior Period Transactions Cannot be Reported in Current Period
Oil and Tire Fees
- OTF-1 - Tire Environmental Act – Generally
- OTF-2 - Tire Environmental Fee Applies to Non-Profits
- OTF-3 - Tire Environmental Fee Applies to State but Not Federal Government Entities
- OTF-4 - Tire Environmental Fee Applies to New Leases
- OTF-5 – Tire Environmental Fee Applies to Dealer Trades within Tennessee
- OTF-6 – Tire Pre-Disposal Fee – Overview
Professional Privilege Tax
- PPT-1 - Professional Privilege Tax – Overview
- PPT-2 - Professional Privilege Tax - Due Date
- PPT-3 - Professional Privilege Tax Must Generally be Filed Online
- PPT-4 - How to Pay Professional Privilege Tax Online
- PPT-5 - Getting Receipt for Professional Privilege Tax Payment
- PPT-6 - Professional Privilege Tax - Obtaining Tax Clearance for Licensing Board
Recordation Tax
- REC-1 - Recordation Tax – Overview
- REC-2 - UCC Fixture Filings are Generally Subject to Indebtedness Tax
- REC-3 - UCC Fixture Filings Must Contain a Value of Maximum Principal Indebtedness
- REC-4 - Calculating Realty Transfer Tax on Warranty Deed including Retained Life Estate
- REC-5 - Information Required on Modified or Amended Deed
- REC-6 - How to Prove Recordation Tax Has Been Paid to Another Jurisdiction
Remotely Accessed Software
- RAS-1 - Remotely Accessed Software – Overview
- RAS-2 - Taxability of Computer Software – Generally
- RAS-3 - Remotely Accessed Software - Determining the Tax Rate
- RAS-4 - Remotely Accessed Software - Collecting Tax from Customer with Users in Tennessee and Other States
- RAS-5 - Customization of Prewritten Computer Software is Taxable
- RAS-6 - Software that is Purchased and Downloaded is Not Remotely Accessed Software
Retail Accountability Program
- RAP-1 - Retail Accountability Program Overview
- RAP-2 - Retail Accountability Program Assessments
- RAP-3 - Detail of How the Department Calculates Assessments
- RAP-4 - Wholesalers Required to Submit Retailers' Purchases
- RAP-5 - Information Included in Wholesaler Data
- RAP-6 - How to Access Wholesaler Data
Retail Accountability Wholesaler/Distributor
- RAWD-1 - Wholesalers Required to Provide Retailer Purchase Information
- RAWD-2 - Types of Products That Must be Reported
- RAWD-3 - How and When to File Wholesaler Information Report
- RAWD-4 - How Wholesaler Information Reports are Used
- RAWD-5 - No Tax Due with Report - Late Report Subject to Penalties
- RAWD-6 - Information Contained in Report is Confidential
Sales & Use Tax
- ★ SUT-44 - Manufactured or Modular Homes
- SUT-1 - Sales and Use Tax - Tennessee Code Reference
- SUT-2 - Tennessee's Compliance with Streamlined Sales and Use Agreement (SSUTA)
- SUT-3 - Use Tax - Overview
- SUT-4 - Nexus - Overview
- SUT-5 - Activities that Give Out-of-State Dealers Nexus in Tennessee
Sales and Use Tax - Aircraft
- Aircraft-1 - Aircraft Generally Subject to Sales Tax
- Aircraft-2 - How to Register Aircraft in Tennessee
- Aircraft-3 - How to Pay Tennessee Tax on New Aircraft Purchase
- Aircraft-4 - How to Calculate Sales or Use Tax on Aircraft Purchase
- Aircraft-5 - How to Determine Tax Base of Imported Aircraft
- Aircraft-6 - Sales or Use Tax on Aircraft Paid to Department, not Local County Clerk
Sales and Use Tax for Special Events
Sales Tax Holiday
- ★ STH-21- How to File for Sales Tax Holiday – Companies with Tennessee Locations
- ★ STH-22- How to File for Sales Tax Holiday- Out-of-State Companies who Sold Products to TN Residents
- STH-1 - Date of Sales Tax Holiday
- STH-2 - Sales Tax Holiday - Qualifying Items
- STH-3 - How to Claim Sales Tax Holiday Exemption
- STH-4 - Sales Tax Holiday - Which Merchants Participate
Severance Tax
Tax Incentives Reporting
- TIR-1 - Information in Tax Incentive Reports
- TIR-2 - Tax Incentives Reports Do Not Include All Credit Information
- TIR-3 - Taxpayer Confidentiality Limits Some Information
- TIR-4 - Jobs Created from All Credits Not Included
- TIR-5 - Prior Year Credit Carryover
- TIR-6 - The Credits are Not Paid to Taxpayers
Unauthorized Substance tax
Tax Fraud
Tax Bonds
- BOND-1 - How to Complete Surety Bond Rider Form
- BOND-2 - How to Submit Surety Bond Rider Form in TNTAP
- BOND-3 - Printing Surety Bond Rider Form in TNTAP
- BOND-4 - Increasing, Decreasing, or Consolidating Bonds
- BOND-5 - How to Submit Cash Bond
- BOND-6 - Certificates of Deposit Qualify for Bonded Account
Tax Rulings
- TR-1 - Revenue Ruling
- TR-2 - Letter Ruling
- TR-3 - How to Request a Ruling
- TR-4 - Tax Ruling - Power of Attorney
- TR-5 – Rulings Are Published on Department’s Website
- TR-6 - Expedited Ruling Request
Tobacco Tax
- TOB-1 - How to Obtain Tobacco License
- TOB-2 - How to Add Brands to Tennessee Directory
- TOB-3 - Penalty for Operating Without a Tobacco License
- TOB-4 - Minimum Markup Increase Set by Unfair Cigarette Sales Law
- TOB-5 - Minimum Selling Price That May Be Advertised
- TOB-6 - Credit for Damaged Tobacco Stamps
Voluntary Disclosure
1099-Filing Requirement Questions
Contact an agent. Submit a request