search the help desk | find articles | submit a request
Taxes
E-File & Pay
- ★ I forgot my password for filing sales and use tax/business tax online. What do I do?
- How do I file business tax online?
- How do I file and pay the Hall income tax online?
- How do I file and pay franchise and excise tax online?
- How do I file sales and use tax online?
- What is “desired payment date”?
General Tax Help
- Why is my refund from the Department of Revenue less than the amount I claimed?
- What is the hotel/motel occupancy tax?
- How long will it take for the Department of Revenue to process my refund?
- I can't submit a request to the Department of Revenue through Revenue Help. The form is not appearing once I select it. What can I do?
- What is the due date for calendar year 2015 returns (certain business tax returns, franchise and excise tax returns and Hall income tax returns)?
- How do I reach the Tennessee Department of Revenue?
Business Tax
- ★ What is my business tax classification?
- ★ How do I renew my business licenses? My local clerk said I would have to renew through the Department of Revenue.
- I am a licensed well driller. Am I subject to Tennessee business tax?
- Are sales of internet access services subject to sales tax or business tax?
- I need to close my business. What do I need to do regarding my business tax account and license?
- What parties are subject to the Tennessee business tax in a floral wire service transaction?
Franchise & Excise Tax
- How much should each franchise and excise tax estimated payment equal?
- When can a taxpayer offset rent included in the franchise tax base by sub-rental receipts?
- Is there a credit against franchise and excise tax for gross premiums tax paid?
- If financial statements are prepared using liquidation basis of accounting, in accordance with generally accepted accounting principles (“GAAP”), should they be used to complete Schedules F and G for the franchise tax?
- When is real estate rent paid to an affiliate not deductible for excise tax purposes?
- When does the ownership of a general partnership create franchise and excise tax nexus for its owner?
Hall Income Tax
- When is my Hall income tax return due?
- What is the Hall income tax?
- What is the Hall income tax rate?
- Are there any Hall income tax exemptions?
- Does Tennessee have an income tax?
- How do I file and pay the Hall income tax online?
Sales & Use Tax
- ★ I am a vendor doing business with the state of Tennessee. I was told I need to provide a certificate of registration or proof of sales tax exemption. What do I do?
- How do I file sales and use tax online?
- How do I register for sales and use tax?
- What are the registration requirements for getting a sales tax account number?
- When is sales tax due?
- How much does it cost to register my business for sales and use tax?
Professional Privilege Tax
- ★ I received a letter saying that my professional privilege tax filing is past due, but I am no longer licensed in Tennessee or have already paid this tax. What should I do?
- ★ How do I file and pay the professional privilege tax online?
- What is the professional privilege tax?
- When is the professional privilege tax due?
- Do I have to file the professional privilege tax online?
- How do I obtain a tax clearance to confirm to my licensing board that I have filed my professional privilege tax return(s)?
Consumer Use Tax
- What happens if I do not voluntarily pay my use tax obligation?
- How do I file and pay my Tennessee consumer use tax?
- When do I file the consumer use tax?
- What is the consumer use tax rate?
- Who owes the consumer use tax?
- What is the purpose of the consumer use tax?
Liquor-by-the-drink Tax
- I am beginning a business which includes selling liquor for consumption on the premises. I am required to file a price schedule with the Department of Revenue, but I am not sure what my average pour sizes and selling prices will be. What should I do?
- Am I required to include the amount of liquor-by-the-drink tax and sales tax on my drink menu?
- What are the liquor-by-the-drink tax requirements for closing my business?
- Am I required to use the new standard price schedule form, or may I submit my own records?
- How is the new price schedule different from how I reported in the past?
- Is a new price schedule available, and how do I submit it?
Tobacco Tax
- What is the minimum markup increase set by the Unfair Cigarette Sales Law?
- What is the minimum selling price that retailers may legally advertise and sell cigarettes?
- I have tobacco stamps that are damaged. How can I get a credit for these stamps?
- How do I obtain a tobacco license?
- How do I get brands listed in the Tennessee Directory?
- What is the penalty for operating without a tobacco license?
Tax Fraud
- Where do most tips of alleged tax fraud come from?
- If I report tax fraud, how long will it take for something to be done?
- If I provide you my contact information, can I get periodic updates about Tennessee tax fraud investigations?
- How do I report tax fraud to the state of Tennessee?
- Is there a reward for reporting tax fraud?
- Can I remain anonymous if I call to report someone for tax fraud?
Oil and Tire Fees
- Does the tire environmental fee apply to non-profit organizations that are generally exempt from sales and use tax?
- Does the tire environmental fee apply to tires sold to governmental entities?
- Does the tire environmental fee apply to new leases?
- What legislation was passed in 2015 that impacts tire fees?
- Does the tire environmental fee apply to dealer trades within the state of Tennessee?
- Does the dealer receive compensation for accounting for sales and remitting the tire fee?
Fantasy Sports Tax
Voluntary Disclosure
- Who do I contact for questions regarding voluntary disclosures?
- If I enter a voluntary disclosure agreement, do I need to file returns for the period covered by the agreement?
- Under a voluntary disclosure agreement, will you waive penalty and interest?
- What is the look-back period for voluntary disclosures?
- What should be included in my letter requesting a voluntary disclosure agreement?
- How do I enter into a voluntary disclosure agreement?
Remotely Accessed Software
- Has the Department of Revenue issued any tax rulings on remotely accessed software?
- If I sell a the use of remotely accessed software to a customer with users in TN as well as other states, can I exempt the entire sales price and have the customer report use tax on its TN portion? What documentation do I collect from the customer?
- What is remotely accessed software?
- When is computer software subject to the sales tax in Tennessee?
- If I sell remotely accessed software, on what amount should I collect Tennessee sales tax?
- Is customization of prewritten computer software subject to the Tennessee sales tax?
Inheritance Tax
- Where do I send my inheritance tax payment?
- What must be included on the inheritance tax return?
- How must property be valued on the inheritance tax return?
- Are gifts made before the decendent’s death subject to the inheritance tax?
- What deductions are allowed on the inheritance tax return?
- Are selling expenses of real property deductible on the inheritance tax return?
Retail Accountability Program
- What is the Retail Accountability Program?
- I received an assessment from the Retail Accountability Program. Why do I owe money?
- How are assessments calculated for the Retail Accountability Program?
- How does the Tennessee Department of Revenue know what I purchased through the Retail Accountability Program?
- There are items other than beer and tobacco included in my Retail Accountability (RAP) purchase data. Are non-beer and non-tobacco purchases used in the RAP calculation? If not, why are they showing up in my data?
- My Notice of Assessment says that I can access on the Internet the wholesaler data used to make this assessment, but I am having difficulty. How can I get the data?
Retail Accountability Wholesaler/Distributor
- Why am I required to submit an information report to the Department of Revenue’s Retail Accountability Program of my sales to Tennessee retailers?
- What products are required to be reported on the RAP wholesaler/distributor information report?
- When is the RAP wholesaler/distributor information report due?
- How are the RAP wholesaler/distributor information reports used?
- Is there tax due with the RAP wholesaler/distributor information report?
- What are the penalties for filing the RAP wholesaler/distributor information report late or incorrectly filing?
Sales Tax Holiday
- When is the sales tax holiday?
- What items qualify for the sales tax holiday?
- How do I claim the sales tax holiday exemption?
- What merchants are participating in the sales tax holiday?
- Can I buy items out of town or out of state and still qualify for the sales tax holiday?
- If the selling price of an art supply or a clothing item exceeds $100, is the first $100 still exempt from sales tax?
TNTAP E-filing Questions and How-to Videos
- TNTAP How-to Video: Uploading a Large LDR File and Error Correction
- How do I identify a manufacturer in an LDR file?
- TNTAP How-to Video: Registration
- TNTAP How-to Video: Navigation
- How do I register for TNTAP?
- What are login IDs?
Motor Fuel Taxes
- What is the deadline for filing an omnibus refund claim for petroleum taxes paid on petroleum products that are subsequently sold to a government agency free of tax?
- Is compressed natural gas subject to sales and use tax?
- Is there a minimum purchase requirement in order to qualify for the government exemption from petroleum taxes?
- Which motor fuel tax forms are required to be filed electronically?
- How do I register a diversion for motor fuel taxes?
- Who is entitled to the tare allowance for motor fuel taxes?
Tax Rulings
- How long does it take to receive a response to a ruling request?
- When is a Power of Attorney required for a letter ruling?
- Are issued rulings published?
- What is an expedited ruling request?
- What fees are associated with the issuance of a ruling?
- How do I request a letter or revenue ruling?
Informal Conferences
- Am I required to participate in every conversation between the hearing officer and the auditor?
- How will I be given the opportunity to participate in a communication between the hearing officer and the auditor?
- Can the taxpayer talk to the auditor without the hearing officer present?
- Can the taxpayer discuss issues with the hearing officer outside of the conference?
- What are some examples of ex parte communications?
- What ex parte communications are prohibited in informal conferences? What kinds are permitted?
Bottler's Tax
- Do I have to pay business tax on my sales of bottled soft drinks?
- Is bottled water subject to bottler’s tax?
- Am I liable for bottler’s tax on my sales of bottled soft drinks outside of Tennessee?
- What is the difference between the taxable period and the reporting period for bottler’s tax?
- For bottler’s tax, can the credit for franchise and excise tax paid apply against the entire bottler’s tax liability?
1099-Filing Requirement Questions
- I work for a software vendor and have multiple clients who may need the 1099-K. Where can I find the electronic filing specifications that you require for the 1099-K? Is it possible to obtain the specifications without registering on the portal?
- What does it meant by “TIN” on the Department of Revenue registration page for filing 1099-K informational returns?
- I have tried to upload my 1099-K file to the Department’s website, but I get an error message. What should I do?
- When should I file 1099-K returns with the Department of Revenue if I have filed an extension with the Internal Revenue Service to file 1099-K returns?
- Do reporting entities that are required to file a 1099-K Information Return with the IRS also have to file that return with the Tennessee Department of Revenue?
- How do I submit a question about the new 1099-K filing requirement to the Department of Revenue?
Family Owned Non-Corporate Entity Exemption (FONCE) - Franchise and Excise Tax
- Can my entity qualify as a FONCE if it has not generated any income?
- Can an S corporation qualify for the FONCE exemption, since the income passes through to my individual return for federal tax purposes?
- Can I qualify for the FONCE exemption if my LLC has only a single-member owner (SMLLC)?
- What if I received a Disclosure of Activity form for an entity that is not a FONCE, but is otherwise exempt from franchise and excise tax?
- What is considered to be residential property for purposes of the FONCE exemption?
- What is considered farming for purposes of the FONCE exemption?
Form FAE 186
- What is Form FAE 186?
- How is Form FAE 186 helpful?
- Is a non-depository financial institution with no branch or office in Tennessee required to submit Form FAE 186?
- Does a financial institution that is part of a unitary business (i.e. the group files franchise and excise taxes with Form FAE 174) need to submit Form FAE 186?
- Should branches or offices of non-depository financial institutions that are part of a unitary business be included on Line 4 of the financial institution that submits Form FAE 186?
- If a non-depository financial institution has multiple branches, but each branch is located within the same municipality, is the financial institution required to complete Line 4(c) (outstanding loans and sales contracts receivable) of Form FAE 186?
Insurance Verification
Web Services
- What are the elements required for the web-service?
- What type of data does the Department of Revenue prefer for testing?
- When will the Department of Revenue begin letting the public know that this change in insurance verification has begun?
- If a VIN appears in the file then drops out the next month, will the Department of Revenue use web services to try to locate the missing VIN?
- The user guide mentions the need for periodic pinging. How often will the Department of Revenue ping our servers?
File Format/ Data
- When will my files be processed? When will we know if we have errors?
- What will be the structure of the error file, and what codes will be included?
- What is the format of the error file?
- Will there be an error code provided with the error file?
- Will the error file be policy-specific or will it be by VIN?
- How often will insurance companies get an error file?
Networking/ SFTP
General
- The Department of Revenue is asking for a full book of business (FBOB), not for additions and deletions?
- Is this program going to be used to help a law enforcement officer determine insurance coverage, or will it be used for car registration etc.?
- Are the insurance companies required to use web services?
- Do insurance companies have to have a non-disclosure agreement in place covering the data we send to the Tennessee Department of Revenue?
- Are insurance companies required to send a full book of business (FBOB) once a month and provide a web service for verification?
Salvage/NMVTIS Reporting
General
- What is salvage or NMVTIS reporting?
- Why do I have to report?
- How can I report?
- What if I do not report?
- What if I am notified that a vehicle has been reported stolen?
- Who do I call if I have a question regarding the confirmation of a stolen vehicle received?
Vehicle Title & Registration
HOV Smart Pass
- What do people do if they lose their Smart Pass sticker?
- Why do hybrids qualify for the Smart Pass decal and not other low-emission vehicles?
- Do I have the option to only carry the Smart Pass sticker in my car and show it to law enforcement if pulled over?
- Can I transfer the Smart Pass sticker to a new car if it is a hybrid?
- How is the Smart Pass decal enforced?
- What is the cost of the Smart Pass decal?
General Title and Registration Issues
- How do I get a Tennessee license plate for my car?
- What legislation was passed in 2015 that affects title and registration?
- How do I change my address on vehicle title and registration records?
- What is the lemon law?
- If I sell my car to my sibling, is it subject to sales tax?
- I made a mistake on the assignment of title when selling my vehicle. What can I do?
Titling a Vehicle
- If I purchased the vehicle in July and the dealership did not submit the paperwork to the county clerk’s office until August 1st, is the notation of lien fee applicable?
- If I divorce and the vehicle is awarded to me and the vehicle have a lienholder that I will be obligated to keep, is the noting of lien fee applicable?
- If I move to Tennessee from out of state and I have an existing lienholder on my vehicle, is the noting of lien fee applicable?
- My car has been wrecked or totaled. What do I do now?
- I have made necessary repairs to my wrecked (salvaged) vehicle. How do I apply for a new title?
- In what circumstances is only a title required for a vehicle?
Vehicle Registration
- Can I receive a refund for the unused portion of my motor vehicle registration?
- What is the registration fee for a hybrid or electric vehicle in Tennessee?
- What is the James Lee Atwood Jr. Law?
- I've moved here from another state. How do I register my vehicle in Tennessee?
- How do I obtain a duplicate copy of my vehicle registration?
- Where do I go to do a vehicle title and registration transaction?
Personalized and Specialty Plates
- What specialty license plates are available?
- Can a person order a personalized plate on the initial list from the organization sponsoring a new specialized plate?
- What is the process for introducing a new specialty plate?
- How much money will an organization receive from the sale of specialty plates?
- When does the organization begin to receive funds for specialty plates sold?
- How do I apply for a personalized license plate?
Handicap Placards and License Plates
General
Public Records Requests
- Where can I find out more information about Tennessee’s Open Records Act?
- When will the Department of Revenue respond to my public records request?
- Are there any fees associated with requesting records from the Department of Revenue?
- How do I submit a public records request?
- Is my individual tax information subject to the public records laws, or is it kept confidential?
- How does the Department of Revenue provide records requested under the Open Records Act?
Revenue Careers
- How often are new job openings posted to the Tennessee Department of Human Resources web site?
- I received a notification indicating that I did not qualify for a job for which I applied. Can I appeal this decision?
- I am in the process of completing my application online, and I have a problem. Whom should I contact for assistance?
- I received a letter stating that I am qualified for a position, and I have completed the first round interview survey. Am I guaranteed a face-to-face interview?
- What happens after I submit my application?
- How do I apply for a job with the Tennessee Department of Revenue?
Motor Carrier
Unified Carrier Registration (UCR)
Intrastate Authority
International Registration Plan (IRP)
- Is a USDOT number required prior to registering for IRP?
- What is the Federal Heavy Highway Vehicle Use Tax (form 2290)?
- What is a Hunter's permit?
- What can happen if I travel in a jurisdiction that is not on my cab card?
- If a new vehicle is purchased, can the IRP registration be transferred?
- Can IRP registrations be processed through the mail or electronically?
International Fuel Tax Agreement (IFTA)
- I have questions about IFTA and filing my return. Who should I contact?
- Can I file my IFTA return online?
- What are IFTA reporting requirements?
- How does IFTA define a "qualified motor vehicle"?
- How do I determine if Tennessee is my home base for IFTA licensing and reporting?
- When do my IFTA license and decals expire?
General
- How do I transfer a truck plate?
- Where is the Motor Carrier Office located?
- Where do I apply for a USDOT number or inactivate my USDOT?
- What is a form 2290?
- I have lost my truck plate and/or decal, what do I need to do?
- What if my account for IRP or IFTA is locked?
Trending Articles
-
I forgot my password for filing sales and use tax/business tax online. What do I do?
-
What is my business tax classification?
-
How do I renew my business licenses? My local clerk said I would have to renew through the Department of Revenue.
-
I am a vendor doing business with the state of Tennessee. I was told I need to provide a certificate of registration or proof of sales tax exemption. What do I do?
-
I received a letter saying that my professional privilege tax filing is past due, but I am no longer licensed in Tennessee or have already paid this tax. What should I do?
-
How do I file and pay the professional privilege tax online?