Business Tax

• Should the bail bond tax collected by a bail bondsman be included in the taxable gross receipts for business tax purposes?
• Are intangibles, such as royalties and franchise fees, subject to Tennessee business and sales and use taxes?
• If I maintain title to inventory held for sale in a third-party Tennessee warehouse, but have no other physical presence, do I need a state and/or a municipal business tax license?
• What is a business license, and why do I need one?
• Do I have to pay business tax on the rental of my home?
• At what business tax classification should photographers register?
• At what business tax classification should pest control companies register?
• Are day care services exempt from business tax as educational services?
• How does a business qualify for the business tax manufacturing exemption?
• Is the sale of prosthetics subject to business tax?
• Are video programming services subject to tax?
• Are antique malls required to register for and pay business tax and get a business license?
• Does an advertising agency owe business tax on amounts it receives for the purpose of purchasing advertising space/time on behalf of its clients?
• How do I choose the correct business tax classification for my business?
• Are online companies (or internet-based platforms) that provide virtual marketplaces through which property owners and property management companies offer short-term rentals of property considered property management companies for business tax purposes?
• How do I upload a CSV file with my business tax return in TNTAP?
• How do I file a subcontractor supplemental worksheet with a CSV file for my business taxes?
• How is substantial nexus defined for business tax purposes?
• What does it mean by engaged in taxable activity in Tennessee?
• Is it necessary to have a physical presence in Tennessee in order to be subject to business tax?
• Can I be subject to business tax in Tennessee, even if I don’t have a “bright-line presence” in Tennessee?
• Business Tax Classification 4 - for Contractors
• Are property management companies that receive fees for managing residential and non-residential buildings not owned by them exempt from the business tax?
• How do Tennessee business tax and business licensing laws apply to out-of-state contractors?