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  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057133792-BUS-12-Determining-Whether-a-Classification-3-Service-is-Retail-or-Wholesale</loc>
  <lastmod>2021-03-05T16:19:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057134532-BUS-13-Business-Licenses-Overview</loc>
  <lastmod>2023-05-11T16:10:41Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057134752-BUS-16-Short-Period-Business-Licenses-and-Returns</loc>
  <lastmod>2021-03-05T16:19:54Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057134912-BUS-18-Business-Licenses-Cannot-be-Transferred</loc>
  <lastmod>2021-03-05T16:20:10Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057135152-BUS-21-Business-Tax-is-Filed-on-a-Consolidated-Basis</loc>
  <lastmod>2023-07-10T16:00:25Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057135412-OTF-2-Tire-Environmental-Fee-Applies-to-Non-Profits</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057135612-OTF-4-Tire-Environmental-Fee-Applies-to-New-Leases</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057135732-BUS-25-Addressing-a-Notice-of-Assessment-for-Business-Tax</loc>
  <lastmod>2021-03-05T16:21:13Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057135932-OTF-7-Tire-Pre-Disposal-Fee-Due-Date</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057136652-BUS-31-Deducting-Subcontractor-Payments</loc>
  <lastmod>2021-03-05T16:22:06Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057136672-OTF-12-Tire-Fee-Applies-if-Possession-of-Tire-Occurs-in-Tennessee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057136792-BUS-32-Subcontractor-Supplemental-Worksheet-in-a-CSV-File</loc>
  <lastmod>2021-03-05T16:22:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057136852-BUS-33-Resale-Overview</loc>
  <lastmod>2021-03-05T16:22:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057136892-BUS-34-Sales-of-Intangible-Personal-Property</loc>
  <lastmod>2021-03-05T16:22:30Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057136932-OTF-13-Tire-Pre-Disposal-Fee-Included-in-Sales-Tax-Calculation</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057136952-BUS-35-Taxpayers-with-Inventory-Held-for-Sale-in-a-Tennessee-Warehouse-have-a-Tennessee-Location</loc>
  <lastmod>2021-03-05T16:22:37Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057137012-OTF-14-Tires-on-New-Automobiles-Not-Subject-to-Tire-Pre-Disposal-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057140192-BUS-43-Business-Tax-Credit-for-Personal-Property-Taxes-Paid</loc>
  <lastmod>2021-03-05T16:23:42Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057140372-BUS-46-Business-Tax-Collection-from-Transient-Vendors-Antique-Malls-and-Flea-Markets</loc>
  <lastmod>2021-03-05T16:46:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057140772-BUS-49-RV-Parks-and-Campsites</loc>
  <lastmod>2021-03-05T16:24:29Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057140952-BUS-51-Chiropractic-Services</loc>
  <lastmod>2021-03-05T16:24:45Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057140992-BUS-52-Massage-Services</loc>
  <lastmod>2021-03-05T16:24:53Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057141112-BUS-53-Microdermabrasion-Services</loc>
  <lastmod>2021-03-05T16:25:00Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057141152-BUS-54-Electrolysis-and-Laser-Spot-or-Scar-Removal-Services</loc>
  <lastmod>2021-03-05T16:25:09Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057141532-BUS-56-Farrier-Services</loc>
  <lastmod>2021-03-05T16:25:26Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057141572-BUS-58-House-Painting-Services</loc>
  <lastmod>2021-03-05T16:25:40Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057175592-BUS-62-Daycare-Services</loc>
  <lastmod>2021-03-05T16:26:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057175652-BUS-63-Tax-Preparation-Services</loc>
  <lastmod>2021-03-05T16:26:26Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057175772-BUS-66-Sales-of-Tangible-Personal-Property-to-Doctors-and-Hospitals</loc>
  <lastmod>2024-04-23T14:11:48Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057175852-BUS-68-Well-Drilling</loc>
  <lastmod>2021-03-05T16:27:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057175872-BUS-69-Pest-Control-Companies</loc>
  <lastmod>2023-05-11T16:41:20Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057175912-BUS-70-Sales-of-Prosthetics-are-Taxable</loc>
  <lastmod>2021-03-05T16:27:33Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057177152-OTF-20-Motor-Oil-Fee-Due-Date</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057177272-OTF-22-Motor-Oil-Types-Subject-to-Motor-Oil-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057177292-OTF-23-Motor-Oil-Fee-Exemptions</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057177312-OTF-24-Sales-and-Use-Tax-Exemption-Inapplicable-to-Oil-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057178212-BUS-71-Advertising-Agencies</loc>
  <lastmod>2021-03-05T16:27:41Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057178792-BUS-72-Photographers</loc>
  <lastmod>2021-03-05T16:27:48Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057241552-REC-1-Recordation-Tax-Overview</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057241952-REC-3-UCC-Fixture-Filings-Must-Contain-a-Value-of-Maximum-Principal-Indebtedness</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057242672-REC-4-Calculating-Realty-Transfer-Tax-on-Warranty-Deed-including-Retained-Life-Estate</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057242852-REC-5-Information-Required-on-Modified-or-Amended-Deed</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057243892-REC-7-Additional-Tax-Due-When-Indebtedness-Increases-Beyond-Previously-Stated-Maximum-Indebtedness</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057244712-REC-8-Indebtedness-Tax-Assumption-Agreements</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057245052-REC-10-Credit-Unions-Exempt-from-Recordation-Tax</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057245092-REC-11-Transfer-Tax-Responsible-Party-for-Paying-and-Collecting</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057246372-REC-13-Oath-Not-Required-for-Tax-Exempt-Realty-Transfer</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057246552-REC-14-Realty-Adjustment-Due-to-Divorce-Exempt-from-Transfer-Tax</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057246652-REC-15-Realty-Transfer-Pursuant-to-Testamentary-Devise-Exempt-from-Transfer-Tax</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057246812-REC-16-Transfer-Pursuant-to-Revocable-Living-Trust</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057246832-REC-17-Realty-Transfer-Due-to-Release-of-Life-Estate</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057247112-REC-20-Tax-Base-for-Quit-Claim-Deed</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057247232-REC-21-Determining-Tax-Base-for-Transfer-of-Freehold-Estate</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057266092-RAS-1-Remotely-Accessed-Software-Overview</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057268592-RAS-2-Taxability-of-Computer-Software-Generally</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057268832-RAS-3-Remotely-Accessed-Software-Determining-the-Tax-Rate</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057269232-RAS-4-Remotely-Accessed-Software-Collecting-Tax-from-Customer-with-Users-in-Tennessee-and-Other-States</loc>
  <lastmod>2022-10-26T20:37:06Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057269292-RAS-5-Customization-of-Prewritten-Computer-Software-is-Taxable</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057269412-RAS-6-Software-that-is-Purchased-and-Downloaded-is-Not-Remotely-Accessed-Software</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057269592-RAS-7-Tax-Treatment-of-Long-Term-Contracts-for-Use-of-Computer-Software-Entered-into-Before-7-1-2015</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057269652-RAS-8-Computer-Software-Industrial-Machinery-Exemption</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057269692-RAS-9-Computer-Software-Telephone-Support-Services</loc>
  <lastmod>2021-03-02T21:36:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057309712-SEV-1-Severance-Tax-Marble-and-Granite</loc>
  <lastmod>2021-03-03T15:15:10Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057310812-TR-1-Revenue-Ruling</loc>
  <lastmod>2021-03-03T20:59:05Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057337772-TR-2-Letter-Ruling</loc>
  <lastmod>2021-03-03T20:59:05Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057338812-TR-3-How-to-Request-a-Ruling</loc>
  <lastmod>2021-03-03T20:59:05Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057339252-TR-6-Expedited-Ruling-Request</loc>
  <lastmod>2021-03-03T20:59:05Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057339392-TR-7-Fee-to-Request-Ruling</loc>
  <lastmod>2021-03-03T20:59:05Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057350892-USUB-1-How-to-Submit-Unauthorized-Substance-Report</loc>
  <lastmod>2021-06-25T20:23:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057352952-HIT-1-Tennessee-Income-Tax-on-Interest-and-Dividend-Income</loc>
  <lastmod>2022-03-26T18:55:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057353352-HIT-2-Hall-Income-Tax-Overview</loc>
  <lastmod>2023-11-16T19:59:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057355792-HIT-4-Hall-Income-Tax-Rate</loc>
  <lastmod>2022-12-14T19:52:17Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057356552-HIT-6-Hall-Income-Tax-Return-Electronic-Filing</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057356692-HIT-7-Not-Required-to-File-Hall-Income-Tax-Return-if-No-Tax-Due</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057357552-HIT-8-Hall-Income-Tax-Exemptions</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057371012-HIT-13-Examples-of-Taxable-Dividends-and-Interest</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057371712-HIT-17-S-Corporation-Distribution</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057371832-HIT-18-Pension-Income-Social-Security-401-k-and-IRA-Distributions</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057371892-HIT-19-Lottery-Funds-Not-Subject-to-Hall-Income-Tax</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057371952-HIT-20-Federal-Form-1099-DIV-Classifications-Not-Binding-for-Hall-Income-Tax-Purposes</loc>
  <lastmod>2024-02-14T20:51:31Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057372132-HIT-23-Suspicious-Returns</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057399112-STH-2-Sales-Tax-Holiday-Qualifying-Items</loc>
  <lastmod>2023-01-31T18:15:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057399332-STH-3-How-to-Claim-Sales-Tax-Holiday-Exemption</loc>
  <lastmod>2021-08-13T15:20:59Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057399392-IC-1-Informal-Conference-Overview</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057399652-IC-3-Informal-Conference-Eligibility</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057399912-IC-4-Circumstances-Where-an-Informal-Conference-is-Typically-Unnecessary</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057400052-IC-5-Circumstances-Where-Informal-Conferences-are-Not-Allowed</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057401972-IC-8-How-to-Prepare-for-Informal-Conference</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057402052-IC-10-No-Third-Party-Attorney-Accountant-Etc-Representation-Necessary</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057402232-IC-12-Informal-Conference-Held-Virtually-or-in-Nashville-Office</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057402332-IC-13-How-Long-Does-It-Take-to-Get-an-Informal-Conference</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057402372-IC-14-No-Cost-for-Informal-Conference</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057402692-STH-7-Items-Ordinarily-Sold-Together-May-Not-be-Sold-Individually-to-Meet-Price-Threshold-For-Example-Shoes</loc>
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  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057608251-BUS-20-Business-License-Renewal-Overview</loc>
  <lastmod>2021-07-14T19:51:31Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057608531-BUS-22-Business-Tax-Due-Dates</loc>
  <lastmod>2021-03-05T16:20:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057608631-OTF-1-Tire-Environmental-Act-Generally</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057608711-BUS-23-Closing-a-Business-Tax-Account</loc>
  <lastmod>2021-06-25T20:26:31Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057608811-OTF-3-Tire-Environmental-Fee-Applies-to-State-but-Not-Federal-Government-Entities</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057608891-BUS-24-Business-Tax-Liabilities-for-Taxpayers-that-Obtained-a-Business-License-and-Closed-or-Never-Opened-a-Business</loc>
  <lastmod>2021-03-05T16:45:09Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609031-OTF-5-Tire-Environmental-Fee-Applies-to-Dealer-Trades-within-Tennessee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609212-MS-6-Sales-Made-Through-Marketplace-Facilitator-Count-for-Franchise-and-Excise-and-Business-Tax-Substantial-Nexus-Purposes</loc>
  <lastmod>2021-10-20T18:48:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609231-BUS-26-Uploading-a-CSV-File-with-a-Business-Tax-Return</loc>
  <lastmod>2021-03-05T16:21:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609251-OTF-6-Tire-Pre-Disposal-Fee-Overview</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609391-BUS-27-Classification-5A-Registration</loc>
  <lastmod>2021-03-05T16:21:29Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609472-MS-7-Substantially-All-Sales-Tax-Collection-Waiver</loc>
  <lastmod>2021-10-20T18:48:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609531-OTF-8-Dealers-Subject-to-Tire-Pre-Disposal-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609712-MS-8-How-to-Notify-Department-of-Contractual-Agreement-Between-Marketplace-Seller-and-Marketplace-Facilitator</loc>
  <lastmod>2021-10-20T18:48:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609851-OTF-9-Tire-Pre-Disposal-Fee-Exemptions</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609892-MS-9-Marketplace-Seller-Not-Required-to-Register-if-All-Sales-Made-Through-Marketplace-Facilitator</loc>
  <lastmod>2021-10-20T18:48:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057609991-OTF-10-Dealer-Compensation-for-Remitting-Tire-Pre-Disposal-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057610011-BUS-28-Business-Tax-Registration-and-Filing-for-Contractors</loc>
  <lastmod>2023-05-11T16:34:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057610031-OTF-11-Tire-Pre-Disposal-Fee-Credit-for-Returned-Tire</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057610091-BUS-29-Business-Licensing-for-Out-of-State-Contractors</loc>
  <lastmod>2023-05-11T16:37:11Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057610191-BUS-30-Out-of-State-Contractors-Licensing-Bond-and-Escrow-Funds</loc>
  <lastmod>2022-12-15T19:46:55Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057610492-LBD-13-Festival-Operator-Information</loc>
  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057611032-LBD-20-Inventory-Performed-Monthly-but-Not-on-First-and-Last-Day-of-Month</loc>
  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613031-BUS-36-Exempt-Entities-Overview</loc>
  <lastmod>2021-03-05T16:47:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613071-BUS-37-Taxable-Sales-by-Exempt-Entities</loc>
  <lastmod>2023-02-09T16:02:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613191-BUS-38-Rental-of-Real-Property</loc>
  <lastmod>2021-03-05T16:22:59Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613371-BUS-39-Property-Management-Companies-Management-Fees-are-Taxable</loc>
  <lastmod>2021-03-05T16:23:06Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613411-BUS-40-Property-Management-Companies-Overview</loc>
  <lastmod>2021-03-05T16:23:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613451-BUS-41-Online-Marketplaces-are-not-Property-Management-Companies</loc>
  <lastmod>2021-03-05T16:23:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613531-BUS-42-Qualifying-for-the-Manufacturing-Exemption</loc>
  <lastmod>2023-05-11T16:49:50Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613711-BUS-44-Department-s-Knowledge-of-a-Taxpayer-s-Local-Personal-Property-Tax-Liabilities</loc>
  <lastmod>2021-03-05T16:23:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613751-BUS-45-Bail-Bond-Tax-is-Not-Included-in-Gross-Receipts-for-Business-Tax</loc>
  <lastmod>2021-03-05T16:23:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613951-BUS-47-Antique-Mall-Registration</loc>
  <lastmod>2021-03-05T16:24:13Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057613991-BUS-48-Food-Trucks</loc>
  <lastmod>2021-03-05T16:24:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057614151-BUS-50-Ambulance-Services</loc>
  <lastmod>2021-03-05T16:24:38Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057614471-BUS-55-Personal-Training-Services</loc>
  <lastmod>2021-03-05T16:25:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057614771-BUS-57-Pet-Grooming-Bathing-and-Boarding-Services</loc>
  <lastmod>2021-03-05T16:25:33Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057614911-BUS-59-Tutoring-and-Music-Lessons</loc>
  <lastmod>2021-03-05T16:25:47Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057614951-BUS-60-Internet-Access-Services</loc>
  <lastmod>2021-03-05T16:25:55Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057649011-BUS-61-Video-Programming-Services</loc>
  <lastmod>2021-03-05T16:26:11Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057649131-BUS-64-Retailers-of-Vitamins-and-Supplements</loc>
  <lastmod>2021-03-05T16:26:34Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057649211-BUS-65-E-Cigarette-Retailers-are-Classification-2-Taxpayers</loc>
  <lastmod>2021-03-05T16:26:54Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057649451-BUS-67-Floral-Wire-Service-Transactions</loc>
  <lastmod>2021-03-05T16:27:11Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057650151-OTF-15-Tire-Pre-Disposal-Fee-Imposed-on-Dealer-Can-Pass-Fee-Along-to-All-Customers-Including-Government-Entities-and-Non-Profits</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057650171-OTF-16-No-Credit-Against-Tire-Pre-Disposal-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057650191-OTF-17-Dealer-Must-Pay-Tire-Pre-Disposal-Fee-if-Tire-Withdrawn-from-Inventory-for-Use</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057650251-OTF-18-Application-of-Tire-Pre-Disposal-Fee-when-Tire-Sold-to-New-or-Used-Car-Dealership</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057651011-OTF-19-Purpose-of-Motor-Oil-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057651031-OTF-21-Who-Must-Collect-and-Remit-Motor-Oil-Fee</loc>
  <lastmod>2021-03-01T16:18:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057659591-BUS-73-Catfish-and-Tropical-Fish-Farmers</loc>
  <lastmod>2021-03-05T16:27:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057677332-RS-1-Sales-Threshold-for-Out-of-State-Dealers</loc>
  <lastmod>2021-12-22T20:44:02Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057677392-RS-2-How-Out-of-State-Dealers-Who-Meet-Sales-Threshold-Can-Register-with-Department</loc>
  <lastmod>2021-06-25T19:58:03Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057680592-RS-3-How-to-Apply-Sales-Threshold</loc>
  <lastmod>2021-12-27T14:24:53Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057680652-RS-5-When-Sales-Fall-Below-Threshold-in-Any-Given-Year</loc>
  <lastmod>2021-03-09T16:38:11Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057680732-RS-6-Timeline-to-Start-Collecting-Tax-After-Meeting-Threshold</loc>
  <lastmod>2021-12-27T14:29:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057687952-RAP-2-Retail-Accountability-Program-Assessments</loc>
  <lastmod>2021-03-09T23:39:46Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057688472-RAP-4-Wholesalers-Required-to-Submit-Retailers-Purchases</loc>
  <lastmod>2021-03-09T23:40:02Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057688592-RAP-5-Information-Included-in-Wholesaler-Data</loc>
  <lastmod>2021-03-09T23:40:10Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057692232-RAP-9-Amending-Sales-Tax-Returns-After-Receiving-Assessment</loc>
  <lastmod>2021-03-09T23:40:42Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057694092-BOND-2-How-to-Submit-Surety-Bond-Rider-Form-in-TNTAP</loc>
  <lastmod>2021-06-25T14:46:10Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057694652-RAP-11-Cigarette-Buydown-Credit</loc>
  <lastmod>2021-03-09T23:40:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057694852-RAP-12-Cigarette-Buydown-Program-Participation</loc>
  <lastmod>2021-03-09T23:41:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057695012-BOND-4-Increasing-Decreasing-or-Consolidating-Bonds</loc>
  <lastmod>2021-03-09T20:36:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057695152-BOND-5-How-to-Submit-Cash-Bond</loc>
  <lastmod>2021-03-09T20:36:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057695292-BOND-6-Certificates-of-Deposit-Qualify-for-Bonded-Account</loc>
  <lastmod>2021-03-09T20:36:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057695312-RAP-15-Taxpayers-May-Submit-Additional-Information-if-Misreported-Buydown-Information</loc>
  <lastmod>2021-03-09T23:41:40Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057696092-RAP-18-Must-Hold-Tobacco-License-to-Sell-Tobacco-for-Resale</loc>
  <lastmod>2021-03-09T23:42:02Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057696992-RAP-23-Contesting-a-RAP-Assessment</loc>
  <lastmod>2021-03-09T23:42:42Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057697572-RAP-26-For-More-Information</loc>
  <lastmod>2021-03-09T23:43:07Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057698012-RAWD-1-Wholesalers-Required-to-Provide-Retailer-Purchase-Information</loc>
  <lastmod>2021-03-09T23:47:37Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057699552-RAWD-6-Information-Contained-in-Report-is-Confidential</loc>
  <lastmod>2021-03-09T23:48:15Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057699832-RAWD-7-Information-Report-File-Format</loc>
  <lastmod>2021-03-09T23:48:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057700032-RAWD-8-Commas-in-Report-Causes-Format-Errors</loc>
  <lastmod>2021-03-09T23:48:29Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057700352-RAWD-10-Determining-the-Proper-Wholesaler-Account-Number</loc>
  <lastmod>2021-03-09T23:48:44Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057700672-RAWD-11-Determining-if-Wholesaler-Must-File-Report-Due-to-No-Sales-To-Retailers</loc>
  <lastmod>2021-03-09T23:48:51Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057700892-RAWD-12-Determining-if-Wholesaler-Must-File-Report-if-Only-Small-Amount-of-Sales</loc>
  <lastmod>2021-03-09T23:49:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057701072-RAWD-14-Reporting-Requirements-for-Self-Distributing-Beer-Manufacturers</loc>
  <lastmod>2023-05-16T19:32:52Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057701192-RAWD-15-Information-Report-May-Include-NACS-or-UPC-Categories</loc>
  <lastmod>2021-03-09T23:49:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057702452-RAWD-16-Retailer-s-FEIN-SSN-Not-Required</loc>
  <lastmod>2021-03-09T23:49:28Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057702532-RAWD-17-How-to-Record-Retailer-Credits</loc>
  <lastmod>2021-03-09T23:49:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057702632-RAWD-18-Cannot-Make-Tax-Exempt-Sales-to-Business-with-Closed-or-Invalid-Resale-Certificate</loc>
  <lastmod>2021-03-09T23:49:43Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057702712-RAWD-19-How-to-Change-Information-Report</loc>
  <lastmod>2021-03-09T23:49:50Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057712372-RAWD-22-Include-Sales-Information-Even-if-Unsure-Whether-Retailer-Sells-Beer-or-Tobacco</loc>
  <lastmod>2021-03-09T23:50:13Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057712472-RAWD-23-Sales-or-Transfers-to-Affiliated-Locations</loc>
  <lastmod>2021-03-09T23:50:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057712752-RAWD-24-Benefits-to-Submitting-Information-Reports</loc>
  <lastmod>2021-03-09T23:50:27Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057720471-REC-2-UCC-Fixture-Filings-are-Generally-Subject-to-Indebtedness-Tax</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057721671-REC-6-How-to-Prove-Recordation-Tax-Has-Been-Paid-to-Another-Jurisdiction</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057722651-REC-9-Government-Entities-Are-Not-Subject-to-Recordation-Tax</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057723711-REC-12-How-to-Determine-Fair-Market-Value-of-Property</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057724311-REC-18-Conveyance-from-One-Spouse-to-the-Other-Exempt-from-Transfer-Tax</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057724351-REC-19-Transfer-of-Real-Property-Due-to-Division-in-Kind-by-Tenant-in-Common-Exempt-from-Transfer-Tax</loc>
  <lastmod>2021-05-07T15:25:14Z</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057762252-TOB-12-Penalty-for-Selling-Cigarettes-Not-Listed-on-Directory</loc>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057762472-TOB-14-Prevent-All-Cigarette-Trafficking-Act-Information</loc>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057763672-F-E-Apportionment-2-Throwback-Provision-Not-Adopted</loc>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057763792-F-E-Apportionment-3-Market-Based-Sourcing-for-Sales-of-Other-Than-Tangible-Personal-Property</loc>
  <lastmod>2021-03-12T16:01:36Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057764312-F-E-Apportionment-5-Manufacturers-May-Elect-to-Apportion-Using-a-Single-Sales-Factor</loc>
  <lastmod>2023-05-15T21:01:02Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057765512-F-E-Apportionment-6-Identifying-the-Correct-Apportionment-Formula-ARCHIVE-ONLY</loc>
  <lastmod>2026-03-05T21:09:55Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057782692-F-E-Apportionment-7-Property-Factor-when-a-Complete-Liquidation-Occurs-in-a-Single-Day</loc>
  <lastmod>2021-03-12T16:02:11Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057782872-F-E-Apportionment-8-Apportionment-for-Certain-Sellers-of-Telecommunication-and-Similar-Services</loc>
  <lastmod>2021-03-12T16:02:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057785112-F-E-Credit-1-Tax-Credits-are-Claimed-by-the-Entity-That-Earned-Them</loc>
  <lastmod>2021-06-11T14:13:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057785252-F-E-Credit-3-Brownfield-Property-Tax-Credit</loc>
  <lastmod>2025-06-23T20:27:51Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057785532-F-E-Credit-4-Gross-Premiums-Tax-Credit</loc>
  <lastmod>2021-06-11T14:13:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057785712-F-E-Credit-5-The-Excise-Tax-Credit-for-an-Entity-that-is-Subject-to-the-Hall-Income-Tax</loc>
  <lastmod>2021-06-11T14:13:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057791812-F-E-Credit-9-How-to-Count-Qualified-Jobs-Created-in-Multiple-Enhancement-Counties</loc>
  <lastmod>2022-11-30T15:43:47Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057792152-F-E-Credit-10-Community-Resurgence-Job-Tax-Credit-Jobs-Created-in-Two-Census-Tracks</loc>
  <lastmod>2021-06-11T14:13:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057792852-ET-2-Federal-Bonus-Depreciation-may-be-Deducted-for-Excise-Tax</loc>
  <lastmod>2023-05-16T13:30:37Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057795452-ET-7-Payments-Received-under-the-Tennessee-Business-Relief-Program-or-the-Supplemental-Employer-Recovery-Grant-Program</loc>
  <lastmod>2021-11-19T17:48:12Z</lastmod>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057796072-ET-9-Limitation-on-Deduction-for-Real-Estate-Rent-Paid-to-an-Affiliate</loc>
  <lastmod>2021-08-09T13:49:12Z</lastmod>
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<url>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057797972-FT-5-Rents-Included-in-the-Franchise-Tax-Base-May-be-Offset-by-Sub-Rental-Receipts-Under-Certain-Conditions</loc>
  <lastmod>2024-05-03T15:21:34Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057805872-FT-11-Apportionment-of-the-Consolidated-Net-Worth-Amount</loc>
  <lastmod>2024-05-03T15:21:34Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057814711-TR-4-Tax-Ruling-Power-of-Attorney</loc>
  <lastmod>2021-03-03T20:59:05Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-03T20:59:05Z</lastmod>
</url>
<url>
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  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057831231-HIT-5-Hall-Income-Tax-Return-Due-Date</loc>
  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
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  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057842032-F-E-3-Filing-Requirements-for-Disregarded-Entities</loc>
  <lastmod>2021-03-12T16:13:33Z</lastmod>
</url>
<url>
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  <lastmod>2022-10-12T16:31:41Z</lastmod>
</url>
<url>
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  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
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  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
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</url>
<url>
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  <lastmod>2021-03-12T16:13:54Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057846671-HIT-15-Interest-and-Dividends-Received-from-Virtual-Currency</loc>
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</url>
<url>
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  <lastmod>2021-06-15T14:41:49Z</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057880011-IC-20-Taxpayer-can-Communicate-Directly-with-Hearing-officer-without-Auditor-Present</loc>
  <lastmod>2021-03-04T19:06:23Z</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057881231-STH-8-Types-of-Clothing-Items-that-Qualify-for-Sales-Tax-Holiday-Exemption</loc>
  <lastmod>2021-08-13T15:20:59Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057881691-LOT-1-Local-Occupancy-Tax-Administration-Changed-in-2020-Legislation-Session</loc>
  <lastmod>2026-01-14T21:00:19Z</lastmod>
</url>
<url>
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</url>
<url>
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  <lastmod>2026-01-14T21:00:19Z</lastmod>
</url>
<url>
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  <lastmod>2026-01-14T21:00:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057912811-PPT-1-Professional-Privilege-Tax-Overview</loc>
  <lastmod>2023-04-17T16:15:42Z</lastmod>
</url>
<url>
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</url>
<url>
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  <lastmod>2024-04-17T20:51:19Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-12T16:14:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057954232-F-E-12-Calculation-of-the-Quarterly-Estimated-Payment-Amounts</loc>
  <lastmod>2021-03-12T16:14:42Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-12T16:14:48Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057954592-F-E-14-Application-of-Estimated-Tax-Payments-in-the-State-s-Computer-System</loc>
  <lastmod>2021-06-25T19:48:53Z</lastmod>
</url>
<url>
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  <lastmod>2025-11-25T18:57:56Z</lastmod>
</url>
<url>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057957192-F-E-17-Physical-Presence-is-Not-Required-to-Establish-Nexus-for-Franchise-and-Excise-Taxes</loc>
  <lastmod>2021-03-12T16:15:16Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057959092-F-E-19-Filing-Requirement-when-Entity-with-Substantial-Nexus-Qualifies-for-Protection-Under-Public-Law-86-272</loc>
  <lastmod>2021-03-12T16:15:31Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057959412-F-E-23-Notice-of-Overpayment-and-TNTAP-Account-Credits</loc>
  <lastmod>2021-06-25T19:47:09Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057959552-F-E-24-Extensions-Granted-in-2020-for-COVID-19-Relief-Tornadoes-Severe-Storms</loc>
  <lastmod>2021-03-12T16:16:08Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057959592-F-E-25-Application-of-2019-Franchise-Excise-Tax-Overpayment-to-2020-Quarterly-Estimate</loc>
  <lastmod>2021-03-12T16:16:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057966431-PPT-4-How-to-Pay-Professional-Privilege-Tax-Online</loc>
  <lastmod>2024-04-17T20:55:23Z</lastmod>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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  <lastmod>2024-04-16T21:11:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057985252-MFT-16-Dyed-Diesel-Penalty-for-Prohibited-Use</loc>
  <lastmod>2021-03-12T20:36:31Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057985272-1099K-2-Department-of-Revenue-Extensions-Follow-IRS-Extensions</loc>
  <lastmod>2021-03-12T20:45:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057985372-1099K-3-Electronic-Filing-Specifications</loc>
  <lastmod>2021-03-12T20:45:22Z</lastmod>
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<url>
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<url>
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  <lastmod>2023-04-05T21:24:10Z</lastmod>
</url>
<url>
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  <lastmod>2023-04-05T21:24:10Z</lastmod>
</url>
<url>
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  <lastmod>2021-08-13T15:20:59Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360057993351-STH-14-Internet-Telephone-and-Mail-Orders-Qualify-for-Sales-Tax-Holiday</loc>
  <lastmod>2021-08-13T15:20:59Z</lastmod>
</url>
<url>
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</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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<url>
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</url>
<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2022-05-23T14:01:59Z</lastmod>
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<url>
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  <lastmod>2022-04-14T21:00:33Z</lastmod>
</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2021-10-20T18:48:32Z</lastmod>
</url>
<url>
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  <lastmod>2021-10-20T18:48:32Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2024-05-09T15:50:08Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058089171-LBD-16-What-Liquor-to-Include-in-Inventory</loc>
  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-08T21:04:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058105111-MS-10-Remote-Seller-Must-Combine-Its-Own-Sales-and-Sales-Made-Through-Unregistered-Marketplace-Facilitators-When-Calculating-Threshold</loc>
  <lastmod>2021-10-20T18:48:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058138372-SUT-1-Sales-and-Use-Tax-Tennessee-Code-Reference</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058139072-SUT-7-Amusement-Tax-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058139252-SUT-10-Sales-and-Use-Tax-Account-Registering-for-an-Account</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058139672-SUT-13-Sales-and-Use-Tax-Rates-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058139912-SUT-15-Uniform-Local-Sales-Tax-Rate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058140112-SUT-18-Sales-Tax-and-Business-Tax-Filing-for-Single-Member-LLCs</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058140172-SUT-19-Sales-Tax-Treatment-of-Shipping-Charges-When-a-Customer-Hires-a-Delivery-Company</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058140192-SUT-20-Food-Trucks-Sales-Tax-Reporting</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058161871-RS-4-Wholesale-Sales-Not-Included-in-Sales-Threshold</loc>
  <lastmod>2022-05-20T13:20:59Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058161991--RS-7-Remote-Seller-Provisions-Do-Not-Apply-Retroactively</loc>
  <lastmod>2021-03-09T16:38:11Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058162131-RS-8-Out-of-State-Dealers-Meeting-Threshold-in-August-or-September-of-2019-or-2020</loc>
  <lastmod>2021-12-27T14:30:36Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058168751-RAP-1-Retail-Accountability-Program-Overview</loc>
  <lastmod>2021-03-09T23:39:36Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058169031-RAP-3-Detail-of-How-the-Department-Calculates-Assessments</loc>
  <lastmod>2021-03-09T23:39:54Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058169911-RAP-6-How-to-Access-Wholesaler-Data</loc>
  <lastmod>2021-06-25T19:57:28Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058170231-RAP-7-Must-Create-Username-and-Password-to-Obtain-Wholesaler-Data</loc>
  <lastmod>2021-03-09T23:40:27Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058170611-RAP-8-Correcting-Wholesaler-Data</loc>
  <lastmod>2021-03-09T23:40:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058171112-SUT-21-Sales-and-Use-Tax-for-Contractors-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058173891-RAP-10-Cannot-Amend-Return-to-Artificially-Adjust-Rate-to-Avoid-Assessment</loc>
  <lastmod>2021-03-09T23:40:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058174411-BOND-1-How-to-Complete-Surety-Bond-Rider-Form</loc>
  <lastmod>2021-03-09T20:36:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058174652-SUT-29-Online-Sales-by-In-State-Sellers</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058174992-SUT-31-Sale-for-Resale-Resale-Certificate-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058175152-SUT-32-Sale-for-Resale-Appropriate-Use-of-a-Resale-Certificate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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</url>
<url>
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  <lastmod>2021-06-25T17:05:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058176071-RAP-13-Cigarette-Buydown-Documentation</loc>
  <lastmod>2021-03-09T23:41:25Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058176092-SUT-36-Streamlined-Sales-and-Use-Tax-Agreement-Drop-Shipments-in-Tennessee</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058176172-SUT-37-Repair-Services-on-Property-Shipped-into-Tennessee-for-Repair</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058176191-RAP-14-Manufacturer-Coupons-Different-Than-Buydowns</loc>
  <lastmod>2021-03-09T23:41:33Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058176252-SUT-38-Repair-Labor-Purchased-by-an-Entity-that-Leases-Tangible-Personal-Property</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058176332-SUT-39-Repair-Services-Clothing-Alterations</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058176991-RAP-16-Installment-Payment-Plans</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058177131-RAP-17-Transferring-Items-Other-than-Tobacco-and-Alcohol-Products-Between-Locations</loc>
  <lastmod>2021-03-09T23:41:54Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058177451-RAP-19-How-to-Close-Sell-a-Business-Contact-Wholesalers</loc>
  <lastmod>2021-03-09T23:42:10Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058177651-RAP-20-Receiving-an-Assessment-After-Business-is-Closed</loc>
  <lastmod>2021-03-09T23:42:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058177831-RAP-21-Contacting-Wholesalers-if-Business-Structure-Changes</loc>
  <lastmod>2021-03-09T23:42:26Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058178011-RAP-22-Period-End-Inventory-is-Higher-Than-Period-Start-Inventory-Will-Affect-RAP-Assessment</loc>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058178831-RAP-24-Acting-Through-Accountant-or-Bookkeeper</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058178931-RAP-25-Assessment-Does-not-Close-Applicable-Tax-Period-from-Future-Audits-or-Assessments</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058180011-RAWD-2-Types-of-Products-That-Must-be-Reported</loc>
  <lastmod>2021-03-09T23:47:45Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058180631-RAWD-3-How-and-When-to-File-Wholesaler-Information-Report</loc>
  <lastmod>2021-03-09T23:47:52Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058180891-RAWD-4-How-Wholesaler-Information-Reports-are-Used</loc>
  <lastmod>2021-03-09T23:48:00Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058181431-RAWD-5-No-Tax-Due-with-Report-Late-Report-Subject-to-Penalties</loc>
  <lastmod>2021-03-09T23:48:07Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058182311-RAWD-9-No-Headers-or-Field-Names-Necessary-in-Report</loc>
  <lastmod>2021-03-09T23:48:36Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058183211-RAWD-13-Retailer-s-Location-Account-Number-Found-on-Resale-Certificate</loc>
  <lastmod>2021-06-25T17:11:04Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058185111-RAWD-20-Reporting-Sales-to-Retailer-with-Multiple-Locations-but-Delivered-to-Central-Location</loc>
  <lastmod>2021-03-09T23:49:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058190032-SUT-46-Tiny-Homes</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058190432-SUT-48-Short-Term-Rentals-Reporting-Requirements</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058193451-RAWD-21-Include-Sales-Information-Even-if-Unsure-Whether-Customer-is-Retailer-or-Distributor</loc>
  <lastmod>2021-03-09T23:50:06Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058228472-SUT-93-Agricultural-Exemption-Items-that-Do-Not-Qualify</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058228632-SUT-96-Agricultural-Exemption-Seeds-Seedlings-and-Plants</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058228712-SUT-100-Agricultural-Exemption-Replacement-Tires-and-Rims</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058230152-SUT-101-Agricultural-Exemption-ATVs-Repairs-Parts-and-Labor</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058230272-SUT-102-Agricultural-Exemption-Repair-Parts-and-Labor</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058230352-SUT-103-Agricultural-Exemption-Wood-Shavings-Hay-and-Agri-Sawdust</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058230492-SUT-106-Agricultural-Exemption-Trailers-Used-for-Agricultural-Purposes</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058230592-SUT-107-Agricultural-Exemption-Livestock-Trailers</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058230772-SUT-110-Mini-Trucks-Used-for-Agricultural-Purposes-are-Not-Exempt-from-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058230932-SUT-52-Aircraft-Sales-by-Dealers-may-be-Subject-to-Sales-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058231192-SUT-54-Prepared-Food-Definition-and-Tax-Rate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058231332-SUT-111-Hemp-Sales-of-Hemp-by-Dealers-who-are-not-Hemp-Producers</loc>
  <lastmod>2025-06-05T18:39:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058231712-SUT-112-Hemp-Tennessee-Tax-Implications</loc>
  <lastmod>2025-06-05T18:44:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058231832-SUT-56-Dietary-Supplements-Definition-and-Tax-Rate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058231932-SUT-113-Hemp-Legal-Implications-of-Growing-Hemp-in-Tennessee</loc>
  <lastmod>2025-06-05T18:50:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058232252-SUT-58-Computer-Software-Sales-and-Use-Tax-Application-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058234352-SUT-116-Services-Non-Taxable-Services-in-Tennessee</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058235751-F-E-Financial-Institution-Form-FAE186-1-Form-FAE186-is-Filed-by-Non-Depository-Financial-Institutions</loc>
  <lastmod>2021-03-10T14:25:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058235951-F-E-Financial-Institution-Form-FAE186-3-Non-depository-Financial-Institution-Without-TN-Branches-or-Offices-Don-t-File-FAE186</loc>
  <lastmod>2021-03-10T14:25:34Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058236051-F-E-Financial-Institution-Form-FAE186-4-Form-FAE186-Filing-Requirement-for-Members-of-a-Unitary-Business</loc>
  <lastmod>2021-03-10T14:25:43Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058236111-F-E-Financial-Institution-Form-FAE186-5-FAE186-Line-4-Branches-or-Offices-of-Non-depository-Financial-Institutions</loc>
  <lastmod>2021-03-10T14:25:50Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058236231-F-E-Financial-Institution-Form-FAE186-6-FAE186-Line-4-c-Multiple-Branches-Located-in-Same-Municipality</loc>
  <lastmod>2021-03-10T14:25:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058236912-SUT-122-Virtual-Currency</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058238451-FONCE-1-Qualification-and-Filing-Requirements-for-the-Family-Owned-Non-Corporate-Entity-FONCE-Exemption</loc>
  <lastmod>2023-01-05T20:52:21Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058238691-FONCE-3-Entity-Types-That-May-Qualify-for-the-FONCE-Exemption</loc>
  <lastmod>2021-03-10T15:28:09Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058238891-FONCE-6-The-Classification-of-Gains-on-the-Sale-of-an-Asset-for-the-FONCE-Exemption</loc>
  <lastmod>2021-03-10T15:28:28Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058239171-FONCE-9-Rents-from-a-Tenant-in-Common-TIC-Interest-with-No-Active-Participation</loc>
  <lastmod>2021-03-10T15:28:49Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058239271-FONCE-10-Passive-Investment-Income-from-Farming-FONCE</loc>
  <lastmod>2021-03-10T15:28:56Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058239392-SUT-64-Video-Programming-Services</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058240272-SUT-68-Photography-Charges-for-Film-Development</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058240532-SUT-70-Advertising-Materials-Definition</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058241051-FRAUD-2-Investigation-Timeline-After-Tax-Fraud-Submission</loc>
  <lastmod>2021-03-10T15:57:53Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058241171-FRAUD-3-Fraud-May-be-Reported-Anonymously</loc>
  <lastmod>2021-03-10T15:57:53Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058241231-FRAUD-4-No-Cash-Reward-for-Reporting-Fraud</loc>
  <lastmod>2021-03-10T15:57:53Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058241791-FRAUD-5-Department-Cannot-Provide-Investigation-Updates</loc>
  <lastmod>2021-03-10T15:57:53Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058242011-FRAUD-6-Most-Frequent-Submitters-of-Tax-Fraud</loc>
  <lastmod>2021-03-10T15:57:53Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058242751-TOB-2-How-to-Add-Brands-to-Tennessee-Directory</loc>
  <lastmod>2025-10-07T13:40:43Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058242931-TOB-5-Minimum-Selling-Price-That-May-Be-Advertised</loc>
  <lastmod>2025-10-07T13:40:43Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058243011-TOB-6-Credit-for-Damaged-Tobacco-Stamps</loc>
  <lastmod>2025-10-07T13:40:43Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058243411-TOB-11-Cigarettes-Removed-from-Tennessee-Directory-May-Not-be-Sold</loc>
  <lastmod>2025-10-07T13:40:43Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058243591-TOB-13-Restrictions-on-Unlisted-Cigarettes-for-Sale-in-Another-State</loc>
  <lastmod>2025-10-07T13:40:43Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058244711-F-E-Apportionment-1-Criteria-for-Determining-When-to-Apportion</loc>
  <lastmod>2021-03-12T16:00:24Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058245351-F-E-Apportionment-4-Dividends-and-Interest-are-Excluded-from-the-Receipts-Factor</loc>
  <lastmod>2021-03-12T16:01:46Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058249432-SUT-71-Final-Artwork-Definition</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058249512-SUT-72-Preliminary-Artwork-Definition</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058250672-SUT-73-Artists-Sales-Tax-Reporting-and-Filing</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058250932-SUT-75-Exemptions-Exemption-Certificate-Renewal</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058251112-SUT-76-Sales-Tax-Filing-Verifying-Exemption-Certificates</loc>
  <lastmod>2025-07-14T21:08:38Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058251372-SUT-77-Nonprofit-Exemption-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058251492-SUT-130-Sales-of-Merchandise-through-Vending-Machines</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058251572-SUT-79-Industrial-Machinery-Exemption-Industrial-Machinery-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058251792-SUT-81-Commercial-Drycleaners-do-not-Qualify-for-Manufacturing-Exemptions</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058251852-SUT-82-Government-Certificate-of-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058253232-SUT-84-Exemption-for-Vehicles-Purchased-by-United-States-Service-Members</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058253892-SUT-85-Exemption-for-Automobile-Purchased-with-Veterans-Affairs-Automobile-Grant</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058253952-SUT-134-911-Surcharge</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058254052-SUT-135-Sales-of-Puppies-Kittens-and-Non-livestock-Animals</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058254192--SUT-87-Exemption-for-Admissions-Dues-and-Fees-of-Physical-Fitness-Facilities</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058254372-SUT-89-Exemption-for-Packaging-Materials</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058255092-SUT-138-Distilleries-Free-Samples-are-Subject-to-Sales-and-Use-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058257692-SUT-139-Agricultural-Exemption-Adaptive-Equipment-Replacement-Parts</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058259172-SUT-90-Exemption-for-Pallets</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058264151-F-E-Apportionment-9-Single-Sales-Factor-Apportionment-Three-Year-Phase-In</loc>
  <lastmod>2023-05-15T21:07:59Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058264651-F-E-Apportionment-10-Computer-Software-is-Excluded-from-the-Property-Factor-of-the-Apportionment-Ratio</loc>
  <lastmod>2021-03-12T16:02:34Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058265991-F-E-Credit-2-Broadband-Internet-Access-Credit-Repealed</loc>
  <lastmod>2023-05-15T20:38:50Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058267111-F-E-Credit-6-Industrial-Machinery-Tax-Credit-Recapture</loc>
  <lastmod>2021-06-11T14:13:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058267851-F-E-Credit-7-Job-Tax-Credit-Requirements-and-Recommended-Documentation</loc>
  <lastmod>2022-03-04T14:43:02Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058270491-F-E-Credit-8-When-the-Job-Tax-Credit-is-Claimed</loc>
  <lastmod>2023-05-15T20:43:38Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058272391-ET-1-Excise-Tax-Computation</loc>
  <lastmod>2021-08-09T13:49:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058272571-ET-3-Federal-Section-179-Depreciation-is-Deducted-for-Excise-Tax</loc>
  <lastmod>2023-05-15T21:13:05Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058272691-ET-4-Interest-Expense-Limitation-of-I-R-C-163-j-in-Relation-to-the-Excise-Tax</loc>
  <lastmod>2021-08-09T13:49:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058272851-ET-5-Deductible-Business-Interest-Expense-Carried-Forward-from-Tax-Years-2018-and-2019</loc>
  <lastmod>2021-08-09T13:49:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058274351-ET-6-Implications-of-the-2020-CARES-Act-on-the-Excise-Tax</loc>
  <lastmod>2023-05-15T21:15:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058275011-ET-8-Excise-Tax-Adjustment-When-Earnings-Subject-to-Self-Employment-Tax-Include-IRC-179-Expense</loc>
  <lastmod>2021-08-09T13:49:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058275351-ET-10-TN-Decoupled-from-TCJA-Provisions-Concerning-Certain-State-and-Local-Tax-Incentives-and-Grants-through-I-R-C-118</loc>
  <lastmod>2021-08-09T13:49:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058275991-FT-1-Franchise-Tax-Computation</loc>
  <lastmod>2024-06-25T18:08:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058276171-FT-2-Franchise-Tax-Computation-on-a-Final-Return</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058276331-FT-3-Proration-of-Franchise-Tax-on-All-Short-Period-Returns</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058276651-FT-4-Indebtedness-Add-Back-in-the-Franchise-Tax-Net-Worth-Tax-Base</loc>
  <lastmod>2024-05-03T15:21:34Z</lastmod>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058276911-FT-6-Construction-In-Progress-is-Not-Included-in-the-Property-Tax-Base-Schedule-G</loc>
  <lastmod>2024-05-03T15:21:34Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058277091-FT-7-Computer-Software-is-Excluded-from-the-Property-Franchise-Tax-Base</loc>
  <lastmod>2024-05-03T15:21:34Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058277251-FT-8-Liquidation-Basis-of-Accounting-Used-for-Franchise-Tax-Purposes</loc>
  <lastmod>2024-06-25T18:08:46Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058283991-FT-9-Election-to-Compute-Net-Worth-on-a-Consolidated-Basis</loc>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058284031-FT-10-Consolidated-Net-Worth-Election-Remains-in-Effect-for-Five-Years</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058292932-SUT-142-Agricultural-Exemption-Certificate-Renewals</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058295172-SUT-143-Agricultural-Exemption-Class-I-and-Class-II-Vehicle-Registrations</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058295272-SUT-144-Agricultural-Exemption-Exempt-Utilities-Energy-Fuels</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058297652-SUT-146-Agricultural-Exemption-Out-of-State-Farmers-May-Apply-for-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
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<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058298832-SUT-149-Agricultural-Exemption-Sales-of-Agricultural-Products-Produced-by-Farmers-and-Purchased-by-Farmers-for-Resale</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058298932-SUT-150-Agricultural-Exemption-Timber-Harvesting</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058316392-SUT-153-Amusement-Tax-Hayrides</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058316531-F-E-1-Entity-Types-that-File-Franchise-Excise-Tax-Returns</loc>
  <lastmod>2021-03-12T16:13:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058316892-SUT-160-Dyed-Diesel-Agricultural-Exemption-Dealer-Responsibilities</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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  <lastmod>2021-03-12T16:13:26Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058317571-F-E-4-Tennessee-Filing-Requirement-for-an-LLC-that-Files-Federally-as-an-Individual-or-Division-of-a-General-Partnership</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058323951-F-E-7-The-Date-an-Entity-Formed-Outside-of-TN-Becomes-Subject-to-the-F-E-Tax</loc>
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</url>
<url>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058324951-F-E-9-Extension-for-Filing-the-Franchise-and-Excise-Tax-Return</loc>
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</url>
<url>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058379592-SUT-161-Dyed-Diesel-used-for-Timber-Harvesting</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058379712-SUT-162-Exemption-Transfers-Between-Commonly-Controlled-SMLLCs</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058380152-SUT-164-Farmers-Are-Not-Subject-to-Use-Tax-on-Agricultural-Products-Given-Away</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058382192-SUT-167-Horse-Boarding-and-Training</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058382552-SUT-169-Maintenance-Tools-and-Equipment-Generally-do-not-Qualify-for-Agricultural-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058382752-SUT-170-Riding-Trail-Operators-Horse-Riding</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058388112-SUT-172-Warranty-Contracts-Covering-Exempt-Farm-Equipment-are-Subject-to-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058411032-SUT-175-Exemption-Certificates-Processing-Time</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058411092-SUT-176-Agricultural-Exemption-Tractor-Paint</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058411132-SUT-177-Pet-Boarding-Is-Not-Subject-to-Sales-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058411252-SUT-178-Industrial-Machinery-Exemption-Computer-Software-Maintenance-Contract</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058422311-F-E-18-Substantial-Nexus-May-Exist-When-Bright-Line-Standards-Are-Not-Met</loc>
  <lastmod>2021-03-12T16:15:23Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058422471-F-E-20-Ownership-Interest-in-a-General-Partnership-May-Create-Nexus-for-the-Owner</loc>
  <lastmod>2021-03-12T16:15:38Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058422571-F-E-21-Virtual-Currency-Ownership-and-Use-in-Business-Transactions-are-Subject-to-F-E-Tax</loc>
  <lastmod>2021-03-12T16:15:45Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058422651-F-E-22-Report-Federal-Income-Revisions-on-Department-s-Form</loc>
  <lastmod>2021-03-12T16:15:52Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058422991-F-E-26-State-Funding-Board-Certification-Regarding-Special-Revenues</loc>
  <lastmod>2021-03-12T16:16:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058444351-ALC-14-Distilleries-Free-Samples-Liquor-by-the-Drink-Tax</loc>
  <lastmod>2024-04-16T21:11:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058444731-ALC-16-Distilleries-Alcohol-Taxes-Reporting</loc>
  <lastmod>2024-04-16T21:11:32Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058445111-1099K-1-Entities-Who-File-1099-K-for-Federal-Purposes-Must-Also-File-with-State</loc>
  <lastmod>2024-01-03T18:10:58Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058445311-MFT-17-Dyed-Diesel-Prohibited-Uses</loc>
  <lastmod>2021-03-12T20:36:39Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058445331-1099K-4-Error-Message-When-Uploading-File</loc>
  <lastmod>2024-02-09T16:01:07Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058445371-1099K-5-Abbreviations-on-1099-K-Registration-Page</loc>
  <lastmod>2021-03-12T20:45:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058445411-SUT-Special-Events-1-Special-Event-Definition</loc>
  <lastmod>2021-03-12T20:56:38Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058445671-SUT-Special-Events-2-Special-Events-Promoters-Tax-Responsibilities</loc>
  <lastmod>2021-03-12T20:56:47Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058446031-SUT-Special-Events-3-Remitting-Sales-Tax-as-a-Special-Events-Vendor</loc>
  <lastmod>2021-03-12T20:56:54Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058514671-E-file-1-How-to-File-Business-Tax-Online</loc>
  <lastmod>2022-01-05T05:36:31Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058514991-E-file-2-List-of-Approved-Software-Vendors</loc>
  <lastmod>2021-03-15T19:57:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058532891-E-file-6-Department-s-Use-of-Bank-Account-Information</loc>
  <lastmod>2021-03-15T19:57:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058533051-E-file-7-Exceptions-to-Electronic-Payment-Requirement</loc>
  <lastmod>2021-03-15T19:57:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058533331-E-file-8-Electronic-Payment-Requirements-Increase-Efficiency</loc>
  <lastmod>2021-03-15T19:57:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058533651-E-file-10-Online-Payment-Maximum</loc>
  <lastmod>2021-03-15T19:57:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058534631-E-file-12-How-to-Pay-Hall-Income-Tax</loc>
  <lastmod>2021-03-15T19:57:19Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058534791-E-file-13-How-to-Pay-Franchise-and-Excise-Tax-Online</loc>
  <lastmod>2023-09-29T19:35:42Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058589211-SUT-3-Use-Tax-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058589291-SUT-4-Nexus-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058589831-SUT-8-Sales-and-Use-Tax-Online-Filing</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058589911-SUT-9-Sales-and-Use-Tax-Filing-Filing-Due-Dates</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
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  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058590871-SUT-16-Local-Tax-Collection-by-Out-of-State-Dealers</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058590951-SUT-17-Local-Privilege-Taxes-are-not-Included-in-the-Sales-Price-When-Calculating-Sales-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058619211--SUT-22-Sales-Price-Charges-for-Labor</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058619331-SUT-23-Sales-Price-Shipping-Charges</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058619791-SUT-24-Sales-Price-Coupons</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058619831-SUT-25-Sales-Tax-Filing-Reporting-Returned-Merchandise-Amounts-Less-Than-or-Equal-to-Single-Article-Limitation</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058620511-SUT-26-Sales-Tax-Filing-Reporting-Returned-Merchandise-Amounts-Greater-Than-Single-Article-Limitation</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058621271-SUT-27-Supplemental-Nutritional-Assistance-Program-Payments</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058622991-SUT-28-Products-Shipped-to-a-Tennessee-Customer-then-Shipped-to-Out-of-State-Locations</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058623411-SUT-30-Online-Sales-by-Out-of-State-Sellers</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058623991-SUT-33-Sale-for-Resale-Out-of-State-Resale-Certificates</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058624091-SUT-34-Sale-for-Resale-Obtaining-a-Copy-of-a-Resale-Certificate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058625711-SUT-40-Sales-Installation-and-Repair-of-Restaurant-Equipment</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058626151-SUT-41-Warranty-Contracts-That-Cover-Tangible-Personal-Property</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058626751-SUT-42-Leases-and-Capital-Leases</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058639091-SUT-43-Calculating-Sales-Tax-on-a-Lease-of-Tangible-Personal-Property</loc>
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</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058639571-SUT-44-Manufactured-or-Modular-Homes</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058639631-SUT-45-Trade-In-of-Manufactured-Homes</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058639811-SUT-47-Short-Term-Rentals-Are-Subject-to-Sales-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058640471-SUT-49-Use-Tax-Importing-a-Boat-into-Tennessee</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058640591-SUT-50-Motor-Vehicles-and-Boats-Imported-into-Tennessee</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058677991-SUT-91-Agricultural-Exemption-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058678091-SUT-92-Agricultural-Exemption-Qualifying-Items</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058678151-SUT-94-Agricultural-Exemption-Qualifications</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058678171-SUT-95-Agricultural-Exemption-Water</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058678371-SUT-97-Agricultural-Exemption-Sod-Seeds-and-Seedlings</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058678491-SUT-98-Agricultural-Exemption-Lawnmowers</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058678571-SUT-99-Agricultural-Exemption-Trucks-Automobiles-and-Repair-Parts</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058680151-SUT-104-Agricultural-Exemption-Corral-Panels-and-Gates</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058680291-SUT-105-Agricultural-Exemption-Tarpaulins-and-Plastic-Covers</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058680451-SUT-108-Single-Article-Tax-Application-to-Tractors-and-Related-Implements</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058680551-SUT-109-Exemption-Side-by-Side-Class-I-Vehicles-Used-for-Agriculture</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058680631-SUT-51-Transfer-of-a-Motor-Vehicle-to-a-Business</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058680751--SUT-53-Food-and-Food-Ingredients-Definition-and-Tax-Rate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058681111-SUT-55-Candy-Definition-and-Tax-Rate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058681571-SUT-57-Computer-Software-Single-Article-Tax-Application</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058681611-SUT-114-Hemp-Sale-of-Hemp-Byproducts</loc>
  <lastmod>2025-06-06T13:18:30Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058681751-SUT-59-Computer-Software-Software-Installed-on-Servers-in-Tennessee</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058681791-SUT-60-Computer-Software-Consulting-Services</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058683491-SUT-61-Computer-Software-Custom-Software</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058683911-SUT-115-Services-Services-Subject-to-Sales-and-Use-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058684051-SUT-117-Services-Landscaping-Services</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058684131-SUT-118-Services-Dumpsters-and-Waste-Removal-Services</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058684251-SUT-119-Services-Animal-Bathing-and-Grooming-Non-Veterinarian</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058684391-SUT-120-Services-Animal-Bathing-and-Grooming-by-a-Veterinarian</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058685571-SUT-121-Bullion-or-Precious-Metal-Coins</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058685911-SUT-123-Wigs-are-not-Exempt-Prosthetic-Devices</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058686051-SUT-124-Blood-Glucose-Meters-Nebulizers-and-Diabetic-Testing-Supplies</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058687331-SUT-62-Computer-Software-Maintenance-Contracts</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058687651-SUT-63-Video-Game-Digital-Products-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058688011-SUT-125-Sales-of-Prescription-Drugs</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058688471-SUT-65-Specified-Digital-Products</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058688791-SUT-66-Online-Courses</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058688931-SUT-67-Photography-Photography-Services</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058689151-SUT-69-Photography-Enlargements-and-Reprints-of-Photographs</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058699371-SUT-126-Medical-Test-Kits</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058699431-SUT-127-Sales-of-Pre-filled-Syringes</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058699671-SUT-74-Exemptions-Number-of-Required-Exemption-Certificates</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058699971-SUT-128-Drugs-and-Medications-Purchased-by-Veterinarians</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058700151-SUT-78-Nonprofit-Exemption-Nonprofit-Organizations-Making-Sales-of-Taxable-Products-or-Services</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058700171-SUT-129-Prepaid-Calling-Cards-and-Authorization-Codes</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058700311-SUT-80-Industrial-Machinery-Exemption-for-Manufacturers</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058701151-SUT-83-Government-Contractors</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058701691-SUT-131-Car-Wash-Facilities</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058701871-SUT-132-Electric-Scooter-Rental</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058701951-SUT-133-The-CBID-Fee-Overview</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058702211--SUT-86-Exemption-for-Automobile-Adaptive-Equipment-for-Disabled-Veterans</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058702671-SUT-88-Exemption-for-Mobility-Enhancing-Equipment</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058703071-SUT-136-Water-Sold-by-a-Utility</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058703911-SUT-137-Utilities-Water-Natural-Gas-Propane-and-Electricity</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058706491-SUT-140-Agricultural-Exemption-Agricultural-Products</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058736451-SUT-141-Agricultural-Exemption-Agricultural-Products-Derived-from-Livestock</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058739291-SUT-145-Agricultural-Exemption-Jams-and-Jellies-Preserves</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058741591-SUT-147-Agricultural-Exemption-Prepared-Food-Sold-at-Agritourism-Events</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058742751-SUT-148-Agricultural-Exemption-Produce-Sold-at-Agritourism-Events</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058743471-SUT-151-Agricultural-Exemption-Tractor-Replacement-Parts</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058758471-SUT-152-Agricultural-Exemption-Woodworking</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058758691-SUT-154-Antique-Model-Tractors-and-Parts-Do-Not-Qualify-for-Sales-Tax-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058758811-SUT-155-Barn-Building-Materials-are-Subject-to-Sales-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058758971-SUT-156-Cotton-Ginning-Farming-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058759071-SUT-157-Cotton-Ginning-For-Hire-Agricultural-Services-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058759171-SUT-158-Cotton-Ginning-Manufacturing-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058759211-SUT-159-Dealers-Can-Refuse-the-Agricultural-Exemption-Certificate</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058819691-SUT-163-Exemption-Certificates-Joint-Ventures</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058820091-SUT-165-Fencing-and-Materials-that-Become-Realty-Upon-Installation-are-Subject-to-Sales-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058821871-SUT-166-Grain-Bins-and-Silos</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058822251-SUT-168-Machinery-and-Equipment-Lubricants-and-Oils-are-Subject-to-Sales-Tax</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058823531-SUT-171-Sawmill-Operators-Equipment-do-not-Qualify-for-Agricultural-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058850051-SUT-173-Warranty-Contracts-do-not-Qualify-for-Industrial-Machinery-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058850171-SUT-174-Welders-and-Related-Energy-Fuels-do-not-Qualify-for-the-Agricultural-Exemption</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058850851-SUT-179-Local-Sales-Tax-Rates-Oakland-TN</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360058851131-SUT-180-Local-Sales-Tax-Rates-Smith-County-TN</loc>
  <lastmod>2025-03-27T14:59:35Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059000512-ET-12-Forgiven-Federal-Paycheck-Protection-Program-PPP-Loan-Proceeds-Not-Subject-to-Tennessee-Excise-Tax-and-Expenses-are-Deductible</loc>
  <lastmod>2021-08-09T13:49:12Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059052732-TIR-6-The-Credits-are-Not-Paid-to-Taxpayers</loc>
  <lastmod>2021-04-06T15:38:03Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059052972-TIR-8-Additional-Information</loc>
  <lastmod>2021-04-06T15:38:18Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059053512-PRR-1-Public-Records-Overview</loc>
  <lastmod>2021-04-06T19:12:41Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059053892-CS-Liens-1-Why-Liens-are-Filed-Against-Taxpayers</loc>
  <lastmod>2021-04-06T20:09:52Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059053972-CS-Liens-2-How-to-Request-a-Payoff-Amount-or-Lien-Release</loc>
  <lastmod>2024-04-01T13:10:08Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059054032-CS-Liens-4-Requirements-for-Lien-Release</loc>
  <lastmod>2021-04-06T20:09:52Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059054312-CS-1-Final-Demand-Letters-Determining-Which-Taxes-are-Outstanding</loc>
  <lastmod>2022-10-25T14:35:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059057192-PRR-4-Individual-Tax-Information-is-Confidential</loc>
  <lastmod>2021-04-06T19:13:07Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059058712-CS-2-Final-Demand-Letters-How-to-Pay-Tax-Due</loc>
  <lastmod>2023-10-30T21:58:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059058932-CS-3-Final-Demand-Letters-Requesting-a-Payment-Plan</loc>
  <lastmod>2021-04-06T20:22:57Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059059132-CS-5-Final-Demand-Letters-Who-to-Contact-Regarding-the-Notice</loc>
  <lastmod>2021-04-06T20:15:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059059512-CS-Payment-Plans-2-Failure-to-File-Tax-Returns-before-Setting-up-Payment-Plan-will-Result-in-Termination-of-Plan</loc>
  <lastmod>2021-04-06T20:20:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059060592-PRR-8-How-Department-Will-Provide-Records</loc>
  <lastmod>2021-04-06T19:13:38Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059060992-PRR-10-Tennessee-Open-Records-Laws</loc>
  <lastmod>2021-04-06T19:13:51Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059062732-CS-Payment-Plans-4-Down-Payment-Requirements</loc>
  <lastmod>2021-04-06T20:20:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059063012-CS-Payment-Plans-5-How-to-Make-Additional-Payments-Towards-a-Payment-Plan</loc>
  <lastmod>2021-04-06T20:20:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059065412-CS-Payment-Plans-7-How-to-Change-Bank-Account-Information</loc>
  <lastmod>2021-04-06T20:20:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059066372-CS-Payment-Plans-9-Liquor-by-the-Drink-Taxes</loc>
  <lastmod>2021-04-06T20:20:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059066512-CS-Payment-Plans-10-How-to-Cancel-a-Payment-Plan</loc>
  <lastmod>2021-06-25T17:08:22Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059067232-CS-OIC-1-Defined</loc>
  <lastmod>2022-08-31T17:45:56Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059067452-CS-OIC-3-How-to-Make-an-Offer</loc>
  <lastmod>2024-10-28T19:05:44Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059067992-CS-OIC-9-Common-Reasons-for-Rejected-Offers</loc>
  <lastmod>2021-04-06T21:02:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059068052-CS-OIC-10-Ability-to-Pay-Special-Circumstances</loc>
  <lastmod>2024-10-07T16:18:14Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059068112-CS-OIC-11-Offers-Based-on-Legal-Arguments</loc>
  <lastmod>2021-04-06T21:02:01Z</lastmod>
</url>
<url>
  <loc>https://revenue.support.tn.gov/hc/en-us/articles/360059068252-CS-OIC-13-Submitting-an-Offer-Does-Not-Stop-Collection-Activity</loc>
  <lastmod>2021-04-06T21:02:01Z</lastmod>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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<url>
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</url>
<url>
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  <lastmod>2021-05-07T18:30:55Z</lastmod>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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  <lastmod>2022-02-23T15:51:46Z</lastmod>
</url>
<url>
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  <lastmod>2023-11-20T18:12:37Z</lastmod>
</url>
<url>
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<url>
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<url>
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</url>
<url>
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<url>
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<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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</url>
<url>
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  <lastmod>2021-06-27T17:23:05Z</lastmod>
</url>
<url>
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  <lastmod>2021-04-28T20:52:48Z</lastmod>
</url>
<url>
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  <lastmod>2024-01-24T19:10:09Z</lastmod>
</url>
<url>
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<url>
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</url>
<url>
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