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Litigation Taxes

Overview

Tennessee imposes both state and local litigation taxes.  Court clerks collect litigation tax from taxpayers and keep a complete record of all tax collections, which are then remitted to the Department of Revenue.

The party responsible for remitting the taxes to the court clerk depends on whether the case is tried in criminal or civil court.  In civil proceedings, the plaintiff is liable for the litigation tax upon filing a case.  In criminal proceedings, the defendant is liable for the tax or fines upon a finding of guilt becoming final.  

File and Pay

Registration, filing and payment for this tax is available using the Tennessee Taxpayer Access Point (TNTAP).  Court clerks can gain access to their tax account in TNTAP by contacting the Taxpayer Services Division at (615) 253-0704, or by email at revenue.support@tn.gov.  

Click here to read more about filing and paying litigation tax, and litigation fines and fees using TNTAP.  

The video below gives an overview of TNTAP and general information on how to gain access and set up your account.  

Due Date and Tax Rates

Litigation tax rates depend on a number of factors including:  whether the case was tried in civil or criminal court; the criminal charge; and the court exercising jurisdiction.  

For more information on each individual tax and tax rate, please see the instructions for the litigation tax return.  

Litigation taxes are due monthly, on the 15th day of the month following the period covered by the return.  Court clerks are required to file a return with the department even if no taxes are due.  

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