Franchise & Excise Tax - Apportionment
When a business has operations in both Tennessee and other states, the portion of the business’ income attributable to its activities in Tennessee must be determined so that the franchise and excise liability applies only to the portion of net worth and net earnings generated by Tennessee operations. Read more about apportionment here.
- 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]
- F&E Apportionment-7 - Property Factor when a Complete Liquidation Occurs in a Single Day
- F&E Apportionment-8 - Apportionment for Certain Sellers of Telecommunication and Similar Services
- F&E Apportionment-9 - Single Sales Factor Apportionment - Three-Year Phase-In
- F&E Apportionment-10 - Computer Software is Excluded from the Property Factor of the Apportionment Ratio
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