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.