Department of Revenue
Richard H. Roberts, Commissioner

Agricultural exemption certificates for most farmers, nurserymen, and timber harvesters will be expiring on December 31, 2011. In the first week of December 2011, Revenue will mail new certificates automatically to the address of record for all active exemption holders, including those individuals and companies whose current certificates expire after December 31, 2011. This means that all currently registered exemption holders will receive a new exemption certificate in December 2011. The new certificate will be valid for the period of January 1, 2012 through December 31, 2015.

No action is required on the part of individuals and companies holding current exemption certificates. However, if there has been an address change, or if the business no longer qualifies for exemption, please call (800) 342-1003 (toll-free in Tennessee) or call (615) 253-0600 (local in Nashville area and out-of-state) to update your tax account information or ask any questions you may have.

More information is available on this exemption in the agricultural tax guide. The form for initial applications and to offically submit changes is at this link.

Many state tax forms are available for electronic filing and payment submission. Tennessee state law also requires many businesses to electronically file and pay to avoid penalty charges.

If you have recently received a notice about filing or paying electronically, please carefully read the information contained in this letter. The letter gives specific information that will aid you in determining your electronic filing and payment requirements.

For more information on electronic filing and payments, click here.

Business Tax Returns for taxpayers in Classification 1A, 1B, 1C, 1D and 5 are due February 28, 2012.

For more information about business tax changes or to view notices, download forms or file your business tax returns online, click here.