The information provided in the Department’s tax manuals is general in nature. The excerpts from the Tennessee Code are through the 2020 legislative session. The opinions expressed in the manuals are informal and do not constitute a revenue or letter ruling pursuant to the provisions of Tennessee Code Annotated § 67-1-109. Future amendments, court decisions, regulation changes, or other factors could change the opinions expressed in the manuals.
Click here for an overview of updates to the Department of Revenue's tax manuals. Updates are predominately based on changes in Tennessee law pursuant to the 2021 legislative session, as well as opportunities for improved clarity or expanded guidance.
Prior Version:
- Agricultural Tax Manual - July 2021 - August 2021
Prior Version:
- Alcohol Tax Manual - March 2021 - July 2021
- Note: This manual includes information provided in the previous “Termination of Distribution Contract Guide.”
Prior Version:
- Business Tax Manual - March 2021 - July 2021
Prior Version:
- Franchise & Excise Tax Manual - March 2021 - July 2021
Prior Version:
- Hall Income Tax Manual - March 2021 - July 2021
Prior Version:
- Sales and Use Tax Guidance for County Clerks - Automobiles and Boats - March 2021 - July 2021
- Note: The Department is in the process of updating the sales and use tax guide and will post an updated manual as soon as it becomes available.