Tennessee department of revenue. , sales tax, franchise & excise, etc.

Tennessee department of revenue Tiny Homes and the Surety Bond Process SB-22 - Contact for Additional Information on Surety Bonds or Title, Registration, or De-Titling SB-23 - Certification of Ownership Requirements SB-24 - Getting Original Documents Back from the Department The Tennessee Department of Revenue, executed by your local county clerk offices, handle most processes that involve your car or truck, including: Vehicle registration. Quarterly filers must f Aug 13, 2024 · The length of time it takes the Department to process refunds varies, depending on a number of factors. These factors include: tax type of the refund (e. You can also follow these steps. Using TNTAP you can file and pay taxes, check your account balances, view correspondence from the Tennessee Department of Revenue and more! You can TNTAP is Tennessee's free, one-stop site for filing your taxes, managing your account and viewing correspondence. I was honored to be reappointed as Revenue’s commissioner by Governor Bill Lee and to welcome several new team members to key roles within the The frequently asked questions in this section cover questions drivers may have about the state's new Electronic Insurance Verification Nov 23, 2021 · Tennessee Taxpayer Access Point (“TNTAP”) allows taxpayers to electronically file their tax returns, gain access to their tax accounts, and to perform a variety of tasks including: Accessing accou Tax Bonds BOND-1 - How to Complete Surety Bond Rider Form BOND-2 - How to Submit Surety Bond Rider Form in TNTAP BOND-3 - Printing Surety Bond Rider Form in TNTAP BOND-4 - Increasing, Decreasing, or Consolidating Bonds BOND-5 - How to Submit Cash Bond BOND-6 - Certificates of Deposit Qualify for Bonded Account ALC-13 - Common Carriers that Deliver Alcoholic Beverages from Direct Shippers Directly to Consumers Must Report Deliveries to Department ALC-14 - Distilleries - Free Samples - Liquor-by-the-Drink Tax ALC-15 - Distilleries - Free Samples Must be Purchased from Wholesaler ALC-16 - Distilleries - Alcohol Taxes – Reporting May 8, 2025 · The Department of Revenue is responsible for administering state tax and motor vehicle title and registration laws and collecting taxes and fees associated with those laws. This agreement: allows the taxpayer to resolve any prior tax liability and register to pay The Tennessee Department of Revenue collects more than $11 billion in revenues annually. The franchise tax is based on the taxpayer’s net worth, which is the difference Here you can find tax guidance, tax compliance information, tax collections and reporting data, and links to Department of Revenue forms. The TENNESSEE DEPARTMENT OF REVENUE Application for Noting of Lien, Duplicate Title, or Multipurpose Use PLATE INFORMATION *(required for Title and Registration and Registration Only Transactions) LIEN INFORMATION (if lien present) TENNESSEE DEPARTMENT OF REVENUE Title Only Application RV- F1310101 (Rev. Forms relevant to conducting business with the Department of Revenue. Please delete the text message and report it as junk if you receive it. 50% and is effective until June 30, 2026. Nov 21, 2025 · The Tennessee Department of Revenue mandates that all Franchise and Excise Tax returns and related payments be submitted electronically. More than two-thirds of revenue come from two taxes - sales and use tax and franchise and excise tax. Information about voluntary disclosure can be found here. Spouses Garagekeepers Lien AUTHORITY:Tenn. Jan 4, 2022 · Login to TNTAP. Code Ann. § 67-1-108. Documentation filed with the Tennessee Secretary of State’s office must also be filed with the Department of Revenue when this form is submitted. This account authorizes a business to collect state and local sales tax on taxable sales. Overview Generally, if you conduct business within any county and/or incorporated municipality in Tennessee, and your business grosses $100,000 or more, then you should register for and remit business tax. Read it here. Tax Rulings You can read more information about tax rulings here. PPT-7 - Professional Privilege Tax Applies to Active Tennessee License - No Requirement to Live or Work in Tennessee PPT-8 - Professional Privilege Tax - Military Members PPT-9 - Professional Privilege Tax Due Once Even if Individual Holds Two Licenses PPT-10 - Professional Privilege Tax Does Not Apply to Retired or Inactive Licenses Oct 4, 2023 · Click here to watch a step-by-step video on creating a Tennessee Taxpayer Access Point (TNTAP) logon. Reagan Farr, Commissioner As Tennessee’s chief tax collector, the Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The sales tax is comprised of two parts, a state portion and a local portion. For taxpayers registered with the Tennessee Secretary of State, the tax clearance certificate must be submitted to the secretary. We are aware of a text message scam circulating claiming to be from the Tennessee Department of Revenue about tax refunds. Liens CS-Liens-1 - Why Liens are Filed Against Taxpayers CS-Liens-2 - How to Request a Payoff Amount or Lien Release CS-Liens-3 - Processing of Lien Releases CS-Liens-4 - Requirements for Lien Release TNTAP Payments TNTAP Payments-1 – Tennessee Electronic Payments Guide TNTAP Payments-2 – Franchise and Excise Tax Estimated Payments in TNTAP TNTAP Payments-3 – Cancelling or Deleting a Payment in TNTAP TNTAP Payments-4 – TNTAP Account Shows an Unpaid Balance TNTAP Payments-5 – Payments Made by Taxpayers Outside of the United States Answers about vehicle registration are in this section. 25%. Mar 27, 2025 · When a seller uses the Streamlined Sales Tax Certificate of Exemption in paper form or the data elements of the certificate in electronic form (e. Tennessee Department of Revenue Vehicle Title & Registration Vehicle Title & Registration Here you will find information about vehicle title and registration. To find contact information for our SUT-11 - Sales and Use Tax Account - Closing an Account SUT-12 - Notifying the Department Regarding a Change in the Nature of Your Business SUT-13 - Sales and Use Tax Rates – Overview SUT-14 - Sales and Use Tax Rates – Manufacturers SUT-15 - Uniform Local Sales Tax Rate SUT-16 - Local Tax Collection by Out-of-State Dealers Nov 29, 2018 · Click here to watch a step-by-step video with details about logging into the Tennessee Taxpayer Access Point (TNTAP) application. The application for the exemption is available on the Tennessee Department of Revenue website. Tennessee Department of Revenue Taxes Franchise & Excise Tax – General Information Follow TENNESSEE DEPARTMENT OF REVENUE General Affidavit (RV- F1311001 Rev. Please note there are several different types of forms: Tax-specific forms are forms pertaining to specific taxes. Tennessee Department of Revenue Rules and RegulationsRules of the Tennessee Department of Revenue The interest rate on all taxes collected or administered by the Department of Revenue is currently 11. Information relating to tax fraud and how to report it to the Department of Revenue can be found here. The most common way to meet this requirement under the law is to carry a minimum amount of auto liability insurance. Tennessee Department of Revenue Tennessee Taxpayer Access Point (TNTAP) TNTAP Login Follow The home screen is laid out in panels for easier navigation. Tennessee residents whose primary home was damaged by a natural disaster can apply for a refund of sales tax, up to $2,500, on appliances, furniture, and building supplies. Revenue employs more than 800 people, in jobs ranging from customer service agents and collection services officers to tax auditors and attorneys. Many answers to commonly asked questions are found by u Aug 13, 2024 · The Department of Revenue has office locations across the state, as well as throughout the country. Watch the video below to learn more about what it’s like to work for us. The data provided summarizes monthly and year-to-date collections by tax type. The local option portion is imposed by city and/or county governments and was first enacted under the 1963 Local Option Revenue Act. Detailed information about Tennessee's franchise & excise tax. Tax-exempt relatives include spouses, siblings, and lineal relatives (children, grandchildren, great-grandchildren, parents, grandparents, and great-grandparents). Overview If you are a corporation, limited partnership, limited liability company, or business trust chartered, qualified, or registered in Tennessee or doing business in this state, then you must register for and pay franchise and excise taxes. I have received and read copies of portions of the Tennessee Code Annotated which pertain to unauthorized E-File & Pay E-file-1 - How to File Business Tax Online E-file-2 - List of Approved Software Vendors E-file-3 - No Difference between Paying by Check vs. Tennessee Department of Revenue located at 7175 Strawberry Plains Pike #300, Knoxville, TN 37914 - reviews, ratings, hours, phone number, directions, and more. Sales and use tax have two parts: a state portion and a local option portion. The department also assists with the collection of certain local taxes. Sections 55-3-304, 66-14-101 to 106, and 66-19-104 Public Chapter 457 DESCRIPTION: A Garagekeeper’s Lien (aka mechanic's lien) is a process whereby a g TENNESSEE DEPARTMENT OF REVENUE Affidavit Of Inheritance RV-F1310501 (Rev. This is not typica Apr 28, 2021 · The Vehicle Services Call Center numbers are: Toll-free: (888) 871-3171, and Nashville-area and out-of-state: (615) 741-3101. Questions about installment payment agreements or payment plans Tennessee sales tax serves as the primary source of state tax revenue and makes up approximately 60% of all tax collections. During the 2007-2008 Sign in Tennessee Department of Revenue Tennessee Taxpayer Access Point (TNTAP) About TNTAP FollowNew articlesNew articles and comments Jan 10, 2025 · Fiscal Year 2024 Annual ReportThe Department has posted its Fiscal Year 2024 Annual Report. There are also new security features, such as alternatives to authentication codes and security code question options. Learn about small business events, doing business in the state, and federal permits and licenses. A Voluntary Disclosure Agreement is a written agreement between the Department and a potential taxpayer. Tennessee Taxpayer Access Point (TNTAP) Out-of-State Dealers, Marketplace Facilitators & Marketplace Sellers Taxes Vehicle Title & Registration Collection Services Motor Carrier General Drive Insured Tennessee Salvage/NMVTIS Reporting The Department of Revenue is responsible for the administration of state tax laws established by the legislature and the collection of taxes and fees associated with those laws. This division is charged with the recovery of taxes that are due but that taxpayers do not remit to the state. 5% corporate excise tax on the net earnings from business conducted in Tennessee for the fiscal year. Select “Business Tax” link. Tax-specific, general purpose, title and registration, motor carrier, secretary of state, approved software vendors for computer -generated. 2013 Tax Workshops for New Businesses The Tennessee Department of Revenue sponsors free tax workshops for new businesses at the following offices on the dates indicated below. 1-21) PURPOSE: An individual may use this affidavit for purposes of writing a statement of facts which is sworn to be true. Tennessee Department of Revenue Tennessee Taxpayer Access Point (TNTAP) Tennessee Taxpayer Access Point (TNTAP) Find answers to frequently asked questions and watch how-to videos on how to navigate the Tennessee Taxpayer Access Point (TNTAP) here. Here you can read more about the available options for assistance with tax compliance. All persons, except those with nonprofit status or otherwise exempt, are subject to a 6. Department of Revenue David Gerregano, Commissioner 500 Deaderick Street Nashville, TN 37242 Department Contact Information BUS-6 - Out-of-State Businesses with no Physical Locations in Tennessee may be Subject to Business Tax BUS-7 - Determining a Taxpayer's Business Tax Classification Tennessee Department of Revenue Collection Services Collection Services Read more about our Collection Services Division and processes here. Aug 13, 2024 · You can search for your account number for the following tax types on Tennessee Taxpayer Access Point (TNTAP): Business tax Franchise and excise tax Hall income tax Motor Oil fee Sales and use tax Also, estates, trusts that are not taxpayers, nonprofit entities, or other entities exempt under this section, shall not be deemed to provide limited liability protection. The scam directs users to provide payment details for the refund deposit to a fake website. Find out its history, functions, leadership, and website links. Read information about e-file and pay. The Department of Revenue collects approximately 92 percent of total state tax revenue. Within each tax type, you will find the definition of the tax, tax rates and due dates for returns. Sales and Use Tax Overview The sales tax is Tennessee’s principal source of state tax revenue accounting for approximately 60% of all tax collections. Failure to complete or providing a false statement may result in fines and/or imprisonment. Mar 27, 2025 · Sales and use tax due dates vary depending on a taxpayer's filing frequency. General purpose forms include, but are not limited to, certain registration forms, the power of attorney form, the penalty waiver form and refund forms. 10-20) PURPOSE: "Inheritance" is the practice of passing on vehicles upon the death of an individual. For out-of-state businesses that are not contractors: If you are an out-of-state taxpayer with substantial nexus to Tennessee and engaged in this state for business tax purposes, you must register with the department and remit business tax on any gross receipts from sales of $100,000* or more annually in any county in Tennessee. Take a look at opportunities available at the Department of Revenue for qualified applicants. Please check with your local county clerk's office for plate availability. These sessions normally include business tax, sales and use tax, and issues regarding tax enforcement from the Department of Revenue, as well as a presentation from the Department of Labor and Workforce Development on SB-20- Registering and Paying Registration Fees for Approved Surety Bonds SB-21. Jul 1, 2025 · Summaries of the legislative changes to statutes administered by or affecting the Tennessee Department of Revenue for fiscal year 2025. Business tax consists of two separate taxes: the state business tax and the city business tax. ” You can upload a CSV file on this first screen. When the tax return and paymen Jul 29, 2025 · A new text message scam is making the rounds across Tennessee, threatening license suspension and prosecution due to unpaid traffic fines, the state Department of Revenue said Tuesday. Monthly filers must file by the 20th day of the month following the end of the reporting period. TNTAP Help (Sales Tax, Liquor-by-the-Drink, Professional Privilege) Jul 26, 2025 · Find links to Tennessee state website, taxation, employer, labor, and other business-related information. gov/revenue. TR-1 - Revenue Ruling TR-2 - Letter Ruling TR-3 - How to Request a Ruling TR-4 - Tax Ruling - Power of Attorney TR-5 – Rulings Are Published on Department’s Website TR-6 - Expedited Ruling Request TR-7 - Fee to Request Ruling One of the roles of the Department of Revenue is to promote tax compliance and ensure everyone follows Tennessee tax laws. Aug 13, 2024 · You can find Department of Revenue forms on our website here. GEN-7 – Department of Revenue Forms GEN-8 – Fiscal Year Reporting GEN-9 – Filing Extensions for Due Dates That Fall on Holidays GEN-10 – Filing Extensions for Natural Disasters GEN-11 – Correcting Errors on Filed Returns GEN-12 – Credit Memos GEN-13 – Requesting A Tax Refund GEN-14 – Tax Refund Processing GEN-15 – Tax Refund Go to Revenue How Do I? Tennessee Taxpayer Access Point (TNTAP) Find a Revenue Form Register a Business Online Request a Refund Get My Tax Questions Answered Tax-specific Forms Taxpayers can find forms needed to file tax returns with the Department of Revenue here. The Department of Revenue administers more than 100 specialty license plates to residents registering private motor vehicles. For information about filing electronically, please visit the E-file and Pay section of our website. Tennessee Department of Revenue Taxes Taxes The Department of Revenue is responsible for the administration of state tax laws established by the legislature and the collection of taxes and fees associated with those laws. AFFIDAVIT OF NON-DEALER TRANSFERS OF MOTOR VEHICLES AND BOATS Relative transfer: If a person is transferring a boat or motor vehicle to certain relatives, those relatives do not have to pay tax on the transfer of ownership. This form must be completed in the name of the applicant. If you don’t see your account, then gain access to your account. The Tennessee Department of Revenue serves as the state’s primary tax collection agency, administering more than 25 different taxes and fees. Tennessee Department of Revenue Motor Carrier Motor Carrier The Motor Carrier Section is a one-stop shop for commercial vehicles providing base-state vehicle registration and titling, (International Registration Plan), quarterly fuel tax reporting (International Fuel Tax Agreement) and proof of insurance requirements (Unified Carrier Registration System and Intrastate Authority). Tennessee Department of Revenue statewide office locations, hours for in-person assistance, mailing address and phone numbers. Click “File Return. , online purchases) the Federal or Tennessee government entities and their agencies must include the government agency’s FEIN for the tax ID number required on the exemption form. During fiscal year 2018-2019, we experienced a number of significant changes, both to our executive leadership team and to state tax law. In Tennessee, the official term for a sales tax permit is a Sales and Use Tax Account, issued by the Tennessee Department of Revenue. Out-of-State Sellers With No Business Location in Tennessee NOTE: A taxpayer with no business location in Tennessee city must file one business tax return with the Department of Revenue for business conducted in all counties where annual gross receipts are $10,000 or more. Search for vehicles registered in the State of Tennessee by License Number or VIN Jan 1, 2023 · Sales and Use Tax - FormsReturns Sales and Use Tax Return - For tax periods beginning 7/1/2025 and after Instructions for State and Local Sales and Use Tax Return Consumer Use Tax Return Dec 6, 2023 · TNTAP allows customers to make online payments to the Department of Revenue, including tax liability and estimated tax payments, for all A copy of the Tennessee Department of Revenue Agricultural Sales and Use Tax Certificate of Exemption - "for use after January 1, 2023" A copy of the wallet-sized exemption card provided by the Department of Revenue, or PURPOSE: Federal and state law require both seller (transferor) and buyer (transferee) to accurately state the mileage of any used motor vehicle, with a manufacture year of 2011 or newer, in connection with the transfer of ownership whether sale, trade-in or exchange. Previously, from July 1, 2024, through June 30, 2025, the interest rate was 12. Per state law, many taxes are now required to be filed electronically. Once all tax liabilities are satisfied, a tax clearance certificate is issued by the Department of Revenue. In addition to tax collection and enforcement, the department is responsible for administering Tennessee’s motor vehicle registration and title laws. We look forward to assisting you! - Your browser appears to have cookies disabled. 4 days ago · The Department will review the account for release of liability. . Cookies are required to use this site. Find information on vehicle title and registration in Tennessee, including application processes, requirements, and related services. Employees work directly with delinquent businesses and individuals, research potential sources of funds, and protect against efforts to avoid I acknowledge my official duties may involve access to state tax returns, tax information, and/or tax administration information. An "action center" tab lists what is due. Taxpayers needing additional time to file must request an extension. Aug 13, 2024 · Visit the Contact Us section on the Department of Revenue's website to find phone numbers for each division within the Department of Revenue. Tennessee Department of Revenue located at 500 Deaderick St, Nashville, TN 37242 - reviews, ratings, hours, phone number, directions, and more. For your local county clerk contact information, please visit tn. , sales tax, franchise & excise, etc Jan 3, 2023 · Tennessee law requires motorists to carry proof of financial responsibility. This includes payments, renewals, or returns. Electronically E-file-4 - Can File Return Without Payment E-file-5 - Taxpayer Controls When Department is Authorized to Debit Bank Account E-file-6 - Department's Use of Bank Account Information E-file-7 - Exceptions to Electronic Payment Please choose from the forms below to submit your request. I have been advised state tax information requires special protection and may only be accessed, used, or disclosed in the performance of my official duties. The Tennessee Department of Agriculture (TDA) has announced the fourth round of funding for the Tennessee Forestry, Agriculture, and Rural Markets (FARM) cost-share program, which supports projects that enhance agricultural supply chains and strengthen rural economies. Information about those taxes is available as E-filing Information E-file & Pay The Tennessee Taxpayer Access Point (TNTAP) application allows you to create and manage your account, file and pay your taxes online, pay a tax bill, register a new business and more. The local tax rate varies by county and/or city. 9-22) PURPOSE: Motor vehicles, motorized bicycles, and certain trailers, when driven or moved upon a highway, are subject to the registration and certificate of title provisions of chapters 1-6 of title 55 of the Tennessee Code Annotated. 50%. Learn about the state agency that collects taxes and fees in Tennessee. The articles below constitute “published guidance,” as defined in Tenn. For installment payment agreements, the current interest rate remains 13. With a few exceptions, all businesses that sell goods or services must pay the state business Information about Revenue letters, taxpayer compliance and general policies & provisions can be found on this page, along with steps for closing a business with the Department. g. The general state tax rate is 7%. Mar 27, 2025 · Any person who sells, leases, or rents tangible personal property or provides a taxable service is required to register for sales and use tax purposes, even if the product sold is exempt from tax. Contact the Department We have had another busy and successful year at the Tennessee Department of Revenue. Classification 4 entities that have as much as $50,000 in annual gross receipts in any Tennessee county or in any Mar 27, 2025 · Farmers, timber harvesters, and nursery operators may qualify for and receive an Agricultural Sales and Use Tax Certificate of Exemption from the Department of Revenue to make agricultural purchases exempt from sales and use tax. Adult Performance Business Privilege Tax Alcoholic Beverages Taxes Mailing address, phone numbers, and other contact information for the Tennessee Department of Revenue. Jurisdiction (state) Signature Date Please mail this form to: Tennessee Department of Revenue Andrew Jackson Office Building 500 Deaderick Street Nashville, Tennessee 37242 Jul 14, 2021 · To renew existing standard business licenses, taxpayers must first file their annual business tax return with the Tennessee Department of Revenue and pay the tax due. Please complete all information, sign and submit the form in person or by mail to your local County Clerk’s office. nhvzm shakvk otupgu uuzfvf hcr xkky zsqtrg nemxu xtztvbja nddpuzac kbm jygxly ktxffo bwna guofq