Home > Hot Topics
Sales Tax Holiday Date Change - updated 2/29/08 Tax Rulings - posted 3/26/08 Business Tax: 07-27 - Labor Services - Business Tax and Gross Receipts From Temporary Labor Services (PDF) - September 2007 Franchise and Excise Taxes: 06-18 - Apportionment - Nexus in Foreign States (PDF) - May 2006 06-20 - Net Operating Loss Carryovers After Conversion From Corporation to LLC (PDF) - June 2006 06-27 - Financial Institutions - Doing Business in Tennessee and Combined Returns (PDF) - July 2006 06-28 - Net Earnings and Deduction of Expenses for Licensing Intangibles (PDF) - July 2006 06-35 - Net Earnings and Deduction of Expenses for Licensing Intangibles (PDF) - September 2006 07-02 - Qualifying Investment Securities - Commodities Futures Contracts (PDF) - January 2007 07-19 - Production of Movie, Episodic Television Program - Statutory Requirements for Incentives (PDF) - July 2007 08-07 - Family-owned Non-corporate Entity Exemption - Limited Partnership Partly Owned by Grantor Trust (PDF) - February 2008 08-14 - Tax Treatment of Business Trusts/Limited Liability Companies Wholly-owned by Business Trust Disregarded for Federal Income Tax Purposes (PDF) - February 2008 08-20 - Obligated Member Entity Following Reorganization (PDF) - March 2008 Sales and Use Tax: 06-36 - Qualified Headquarters Facility Credit (PDF) - October 2006 07-06 - Motor Vehicles - Temporary Motor Vehicle Tags (PDF) - March 2007 07-13 - Shipments - Use Tax and Shipments Into Tennessee (PDF) - May 2007 07-32 - Aircraft - Lease of Aircraft With and Without Pilot Services (PDF) - November 2007 07-34 - Computers - Single Article Limitation and Computer Services (PDF) - November 2007 07-35 - Software - Monthly Subscription Fee for Web-based Software and Services (PDF) - November 2007 07-36 - Equipment - Lease Agreement vs. Service Agreement (PDF) - November 2007 07-40 - Medical Equipment - Lease of Medical Equipment With Service Agreement (PDF) - December 2007 07-41 - Medical Equipment - Neonatal Incubators and Exemption for Prosthetics (PDF) - December 2007 08-06 - Medical Equipment and Supplies - Kirschner Wires (PDF) - January 2008 08-08 - Purchase of Telecommunication Services by Internet Service Provider (PDF) - February 2008 08-11 - Medical Equipment and Supplies - Blood Glucose Monitoring Device (PDF) - February 2008 08-13 - Medical Equipment and Supplies - External Fixators (PDF) - February 2008 08-15 - Medical Equipment and Supplies - Various Items (PDF) - February 2008 08-16 - Billing Services - Performed Outside Tennessee (PDF) - February 2008 08-17 - Single Article Cap - Bundled Computer Software (PDF) - February 2008 08-18 - Sale and Installation of Above-Ground Swimming Pools (PDF) - March 2008 08-19 - Exemption for Packaging: Crates Used for Transporting Products (PDF) - February 2008 08-22 - Weight Loss Program Offered by Fitness Center (PDF) - March 2008 08-23 - Telecommunications - Telephone Answering Services (PDF) - March 2008 08-24 - Single Article Limitation - Computer Software and Optional Maintenance Agreements (PDF) - March 2008 08-29 - Telecommunications - Sale of DSL Services (PDF) - March 2008 Streamlined Sales Tax Healthcare Products List (PDF) Sales and Use Tax Changes PowerPoint (also available in PDF) - - effective January 1, 2008 Franchise and Excise Frequently Asked Questions Revised: Claiming Family-Owned Exemption - updated 2/29/08 Tennessee Agricultural Sales and Use Tax Application for Certificate of Exemption (PDF) - updated 1/17/08 Internet and Catalog Purchases: Your Use Tax Obligation - updated 2/28/08 Economic Stimulus Information from IRS.gov - updated 2/28/08
Sales Tax Holiday Date Change - updated 2/29/08
Tax Rulings - posted 3/26/08
Business Tax: 07-27 - Labor Services - Business Tax and Gross Receipts From Temporary Labor Services (PDF) - September 2007 Franchise and Excise Taxes: 06-18 - Apportionment - Nexus in Foreign States (PDF) - May 2006 06-20 - Net Operating Loss Carryovers After Conversion From Corporation to LLC (PDF) - June 2006 06-27 - Financial Institutions - Doing Business in Tennessee and Combined Returns (PDF) - July 2006 06-28 - Net Earnings and Deduction of Expenses for Licensing Intangibles (PDF) - July 2006 06-35 - Net Earnings and Deduction of Expenses for Licensing Intangibles (PDF) - September 2006 07-02 - Qualifying Investment Securities - Commodities Futures Contracts (PDF) - January 2007 07-19 - Production of Movie, Episodic Television Program - Statutory Requirements for Incentives (PDF) - July 2007 08-07 - Family-owned Non-corporate Entity Exemption - Limited Partnership Partly Owned by Grantor Trust (PDF) - February 2008 08-14 - Tax Treatment of Business Trusts/Limited Liability Companies Wholly-owned by Business Trust Disregarded for Federal Income Tax Purposes (PDF) - February 2008 08-20 - Obligated Member Entity Following Reorganization (PDF) - March 2008 Sales and Use Tax: 06-36 - Qualified Headquarters Facility Credit (PDF) - October 2006 07-06 - Motor Vehicles - Temporary Motor Vehicle Tags (PDF) - March 2007 07-13 - Shipments - Use Tax and Shipments Into Tennessee (PDF) - May 2007 07-32 - Aircraft - Lease of Aircraft With and Without Pilot Services (PDF) - November 2007 07-34 - Computers - Single Article Limitation and Computer Services (PDF) - November 2007 07-35 - Software - Monthly Subscription Fee for Web-based Software and Services (PDF) - November 2007 07-36 - Equipment - Lease Agreement vs. Service Agreement (PDF) - November 2007 07-40 - Medical Equipment - Lease of Medical Equipment With Service Agreement (PDF) - December 2007 07-41 - Medical Equipment - Neonatal Incubators and Exemption for Prosthetics (PDF) - December 2007 08-06 - Medical Equipment and Supplies - Kirschner Wires (PDF) - January 2008 08-08 - Purchase of Telecommunication Services by Internet Service Provider (PDF) - February 2008 08-11 - Medical Equipment and Supplies - Blood Glucose Monitoring Device (PDF) - February 2008 08-13 - Medical Equipment and Supplies - External Fixators (PDF) - February 2008 08-15 - Medical Equipment and Supplies - Various Items (PDF) - February 2008 08-16 - Billing Services - Performed Outside Tennessee (PDF) - February 2008 08-17 - Single Article Cap - Bundled Computer Software (PDF) - February 2008 08-18 - Sale and Installation of Above-Ground Swimming Pools (PDF) - March 2008 08-19 - Exemption for Packaging: Crates Used for Transporting Products (PDF) - February 2008 08-22 - Weight Loss Program Offered by Fitness Center (PDF) - March 2008 08-23 - Telecommunications - Telephone Answering Services (PDF) - March 2008 08-24 - Single Article Limitation - Computer Software and Optional Maintenance Agreements (PDF) - March 2008 08-29 - Telecommunications - Sale of DSL Services (PDF) - March 2008
Streamlined Sales Tax Healthcare Products List (PDF)
Sales and Use Tax Changes PowerPoint (also available in PDF) - - effective January 1, 2008
Franchise and Excise Frequently Asked Questions Revised: Claiming Family-Owned Exemption - updated 2/29/08
Tennessee Agricultural Sales and Use Tax Application for Certificate of Exemption (PDF) - updated 1/17/08
Internet and Catalog Purchases: Your Use Tax Obligation - updated 2/28/08
Economic Stimulus Information from IRS.gov - updated 2/28/08
