Important Notices
The Department of Revenue publishes important notices to provide taxpayers with specific tax information or guidance concerning procedures that will assist them in complying with Tennessee tax laws. An important notice is tax and topic specific, and includes information to address taxpayers’ questions that have been submitted to the Department. Often, these notices provide guidance on recent Tennessee tax law changes as well as more complicated tax topics.
All of the Department's important notices are listed on the "Legal Resources" page.
Alcohol Tax
Franchise & Excise Tax
- 24-01 - Tax Filing Extensions: December 2023 Severe Storms & Tornadoes (Jan. 2024)
- 24-05 - Franchise Tax Property Measure Repeal (May 2024)
Sales and Use Tax
Business Tax
- 23-01 - Enactment of Business City of Tazewell (Feb. 2023)
- 23-08 - Tennessee Works Tax Act Increases Business Tax Filing Threshold (May 2023)
Franchise & Excise Tax
- 23-04 - Tennessee Works Tax Act Creates Standard Excise Tax Deduction (May 2023)
- 23-05 - Tennessee Works Tax Act Creates Deduction from Franchise Tax Minimum Measure (May 2023)
- 23-06 - Tennessee Works Tax Act Extends Tax Credit Carryforward Periods (May 2023)
- 23-07 - Tennessee Works Tax Act Adopts Bonus Depreciation (May 2023)
- 23-10 - Tennessee Works Tax Act Creates Paid Family and Medical Leave Credit (May 2023)
- 23-11 - Tennessee Works Tax Act Adopts Single Sales Factor Apportionment (May 2023)
General Tax
Sales & Use Tax
- 23-03 - Change of Local Tax Rate: City of Somerville (April 2023)
- 23-09 - 2023 Sales Tax Holiday for Food and Food Ingredients (May 2023)
- 23-12 - Taxability of Hemp-Derived Cannabinoids (May 2023)
- 23-13 - Aviation Fuel Tax (May 2023)
- 23-15 - Repossession Sales and Use Tax Credit (June 2023)
- 23-16 - Exemption for Firearm Safes and Safety Devices (August 2023)
Vehicle Title & Registration
Alcohol Tax
Business Tax
- 22-04 - Business Tax Wholesaler and Retailer Certificate (May 2022)
- 22-16 - Enactment of Business Tax: City of Parkers Crossroads (Dec. 2022)
Franchise & Excise Tax
Professional Privilege Tax
Sales & Use Tax
- 22-01 - Drop Shipment Rule Repealed (January 2022)
- 22-05 - Computer Software Developed for Personal Use (May 2022)
- 22-06 - Sales Tax Holiday Extension for Gun Safes and Gun Safety Devices (May 2022)
- 22-07 - Tennessee Broadband Investment Maximization Act (May 2022)
- 22-08 - Coins, Currency, and Bullion (June 2022)
- 22-09 - Vendor's Compensation (June 2022)
- 22-10 - 2022 Sales Tax Holiday for Food and Food Ingredients (June 2022)
- 22-14 - Farm Equipment and Machinery (November 2022)
- 22-15 - Change of Local Tax Rate: Lewis County (November 2022)
Vehicle Title and Registration
Alcohol Tax
- 21-04 - Application of Wholesale Wine Gallonage Tax to Winery Direct Shippers (May 2021)
- 21-15 - Special Procedures for Consumer Tasting Samples (June 2021)
Franchise & Excise Tax
- 21-03 - Excise Tax Deduction for COVID-19 Relief Payments (April 2021)
- 21-07 - Tax Deadline Extensions for March 2021 Severe Weather (May 2021)
- 21-17 - Tax Filing Extensions: August 2021 Flooding and Severe Storms (Sept. 2021)
- 21-19 - Tax Filing Extensions: December 2021 Storms, Tornadoes, and Flooding (Dec. 2021)
General Information
- 21-02 - Tax Filing and Payment Extension: COVID-19 Relief (March 2021)
- 21-08 - Adult Performance Business Tax Expiration (May 2021)
- 21-17 - Tax Filing Extensions: August 2021 Flooding and Severe Storms (Sept. 2021)
Hall Income Tax
- 21-07 - Tax Deadline Extensions for March 2021 Severe Weather (May 2021)
- 21-17 - Tax Filing Extensions: August 2021 Flooding and Severe Storms (Sept. 2021)
Liquor-by-the-drink Tax
Sales & Use Tax
- 21-06 - Pipeline and Railroads Components (May 2021)
- 21-10 - 2021 Sales Tax Holiday for Food, Food Ingredients, and Prepared Food (May 2021)
- 21-11 - Aviation Fuel Tax (May 2021)
- 21-12 - Central Business Improvement District Fee Increase (May 2021)
- 21-13 - Sales Tax Holiday for Gun Safes and Gun Safety Devices (June 2021)
- 21-14 - Inoperative Streamlined Sales Tax Provisions Deleted (June 2021)
- 21-18 - Customer Refund Procedure (Sept. 2021)
- 22-01 - Drop Shipment Rule Repealed (Jan. 2022)
Severance Tax
Tobacco Tax
Alcoholic Beverage Tax
Business Tax
- 20-03 - Mobile Telecommunications Services (March 2020)
- 20-04 - Tax Filing Extensions: March 2020 Tornadoes & Severe Storms (March 2020)
- 20-07 - Tax Filing and Payment Extension: COVID-19 Relief (March 2020)
Franchise and Excise Tax
- 20-04 - Tax Filing Extensions: March 2020 Tornadoes & Severe Storms (March 2020)
- 20-05 - Tax Filing and Payment Extension: COVID-19 Relief (March 2020)
- 20-13 - Tax Filing Deadline Extensions: April 2020 Tornadoes & Severe Storms (July 2020)
- 20-16 - Interest Expense Carryforward (Aug. 2020)
General Information
Hall Income Tax
- 20-04 - Tax Filing Extensions: March 2020 Tornadoes & Severe Storms (March 2020)
- 20-06 - Tax Filing and Payment Extension: COVID-19 Relief (March 2020)
- 20-13 - Tax Filing Deadline Extensions: April 2020 Tornadoes & Severe Storms (July 2020)
Liquor-By-The-Drink Tax
Local Occupancy Tax
Professional Privilege Tax
Sales and Use Tax
- 20-01 - Preemption of State Tax on Air Commerce Recreational Activities (Jan. 2020)
- 20-04 - Tax Filing Extensions: March 2020 Tornadoes & Severe Storms (March 2020)
- 20-08 - Change of Local Tax Rate: Maury County (March 2020)
- 20-09 - Change of Local Tax Rate: Wilson County (March 2020)
- 20-10 - Change of Local Tax Rate: McMinn County (April 2020)
- 20-12 - Sales Tax Holidays (June 2020)
- 20-14 - New Filing Threshold for Out-of-State Dealers (July 2020)
- 20-15 - Marketplace Facilitators (July 2020)
- 20-17 - Change of Local Tax Rate: Town of Rossville (Sept. 2020)
- 20-19 - Change of Local Tax Rate: Polk County (Sept. 2020)
Tobacco Tax