Tax Guidance

In is effort to promote voluntary tax compliance, the Department of Revenue is happy to provide a number of legal resources to taxpayers. For more information about each subject, click on the headings in the column on the left:

• Tennessee Code Annotated and Revenue Rules: You can find links on this page to look up specific references in Tennessee law, as well as to view Department rules and regulations.
• Tax Manuals: Tax manuals are intended to be a more comprehensive resource for taxpayers who wish to gain a better understanding of Tennessee’s mostly commonly applicable taxes. They are designed to help taxpayers better understand the collection of remittance of select taxes and serve as an informal reference easily accessible via the Department’s website. The tax manuals constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108.
• Tax Rulings: The tax rulings provided here are also organized by tax type. Within each tax type, the rulings are alphabetized by subject heading. Please note, tax rulings do not constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108. 
• Important Notices: These notices, which are intended to provide general tax guidance and tax information to the public, are organized by tax type. Some taxes that have several notices listed beneath them are further organized by subject matter. The notices constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108. 
• Tax Articles: Tax articles contain information that is in response to a specific tax or compliance questions. They are generally more informal in nature and limited in scope than Important Notices, Tax Rulings, or Tax Manuals. The articles constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108.
• Interest Rate: Here you can find information about the current interest rate the Department of Revenue uses.   
• Informal Conference Summaries: The Department provides summaries of the Hearing Office’s informal conference decisions. The summaries constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108. 
• Legislative Summaries: The Department of Revenue provides short summaries of legislation that affects the Department each year.  The summaries listed for each year are also organized by tax type. The summaries constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108.
• Archived Resources:  This section contains historical information about older legislation and taxes previously collected the department.