Business Tax

SPECIAL NOTICE ON BUSINESS TAX COLLECTION AND REMITTING


On June 30, 2009, Governor Bredesen signed Public Chapter 530, shifting the administration and collection of business tax from local municipalities and counties to the Department of Revenue.

This change is a true partnership between state and local officials. Annual business tax returns will now be filed with the taxes paid to the Tennessee Department of Revenue, and the department will collect all delinquent taxes and handle all necessary audit functions. Businesses will continue to obtain business licenses from the county clerk and/or municipal officials, and clerks and municipal officials will continue to administer transient vendor licenses.

The Department of Revenue is currently gathering registration data from the counties and cities so we can register the business tax taxpayers and mail out tax returns by the end of 2009.

Special Note: Classification 1 and 5 returns will be the first returns to be filed with the Department of Revenue. These returns and payments are due no later than February 28, 2010. Due to law changes and with an emphasis on simplicity, these returns have been revised. Once state business tax filing begins in 2010, taxpayers must file online with Revenue if they are required to file sales and use tax electronically. Businesses filing paper tax returns must use the new forms provided by Revenue – older versions previously filed with local governments are not acceptable.

If you are in classification 4 please click here.

For more information please visit the Tennessee Department of Revenue's New Business Tax website by clicking here.

Businesses that need a Sales Tax Number may contact the Tennessee Department of Revenue at 865-594-6101. The office is located on Henley Street in Knoxville. You may also vist their website at www.tennessee.gov/revenue

Click the link below to calculate or renew your Business License

Business Tax Calculator