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Business Tax

Forms and Other Information

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Taxes at a Glance

Business tax is assessed for the privilege of conducting business within any county and/or incorporated municipality. All counties in Tennessee, with the exception of Clay, Claiborne, and Morgan counties, and many cities have passed local business tax ordinances that require businesses to be licensed and taxes paid. If your business is located in a city and a county that both have approved a business tax, two separate tax returns must be filed.

Registration:

Business owners should contact their local county or municipal clerk for registration information and forms. Registration data is then shared with the Department of Revenue, who makes note of each taxpayer’s records and mails tax returns out to taxpayers when appropriate.

Rates and Due Dates:

Classification Rate Tax Period Due Date
Retail Wholesale
1A .001 .00025 1/1-12/31 2/28
1B & 1C .001 .000375 1/1-12/31 2/28
1D .0005 N/A 1/1-12/31 2/28
2 .0015 .000375 4/1-3/31 5/31
3 .001875 .000375 7/1-6/30 8/31
4 .001 N/A 10/1-9/30 11/30
5 .003 .003 1/1-12/31 2/28

Contact Information:

Business owners should contact their local county or municipal clerk for any information relative to obtaining a business license or closing their business, as well as changing locations or other registration-related changes. For questions on tax law, filing and paying business taxes, and other account-related issues, please contact the Department of Revenue at (615) 253-0600 (local in Nashville) or (800) 342-1003.