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Marketplace Sellers, Marketplace Facilitators & Out-of-State Dealers

Recordation Tax

Overview

Recordation tax is a tax on two separate privileges: realty transfer tax and mortgage tax. 

Realty transfer tax is imposed on all transfers of real property, with certain exceptions, for having a deed, decree or other instrument that shows proof of transfer record.  The grantee or transferee to the county Register of Deeds pay the realty transfer tax (Tenn. Code Ann. § 67-4-409).

Mortgage tax is imposed on the recordation of instruments evidencing indebtedness such as mortgages, deeds of trust, conditional sales contracts, and financing statements.  Mortgage tax is paid by the debtor to the county Register of Deeds or the Tennessee Secretary of State depending on the property transferred (Tenn. Code Ann. § 67-4-409).

File & Pay

Recordation tax is collected by the county register of deeds and remitted to the Department of Revenue.  

Registration, filing and payment for this tax is available using the Tennessee Taxpayer Access Point (TNTAP).  County register of deeds 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 recordation taxes 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

Recordation tax is based on the greater of the consideration paid for the transfer of the property or the fair market value of the property. 

Realty transfer tax:  $0.37 per $100 of purchase price for the realty transfer

Mortgage tax:  $0.115 per $100 of indebtedness.  (The first $2,000 of the debt is exempt from taxation.)

Recordation taxes are filed monthly, on the 15th day of the month following the period covered by the return.

Forms