Coal: There is a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state.
Mineral: Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction.
Crude Oil: A tax is imposed on all gas and oil removed from the ground in Tennessee
Natural Gas: A tax is imposed on all gas and oil removed from the ground in Tennessee

DUE DATES
Coal Monthly– 15th of the month
Mineral Monthly– 15th of the month
Crude Oil Monthly - 20th of the month
Natural Gas Monthly - 20th of the second month

TAX RATES
Coal - $0.20 per ton severed
Mineral - up to $0.15 per ton, rate set by
county legislative body
Crude Oil - 3% of sales price
Natural Gas - 3% of sales price

TAX PAYMENT
Mail tax payments to:

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600