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Department of Revenue COVID-19 Updates

About Electronic Filing With the Department of Revenue

State law (Tenn. Code Ann. Section 67-1-115) allows the Department of Revenue to require any tax return, report, claim, statement or other document filed with the department, including any payments, to be filed electronically.  Electronic filing allow us to process returns and payments quickly and efficiently, saving state money.

Below are the taxes and fees for which the department currently requires online filing. Please check here for updates. 

Tax Type Effective Date What Must Be Filed Electronically
Alcoholic beverage taxes April  1, 2020 All returns
Beer taxes April 1, 2020 All returns
Business tax Jan. 1, 2014 All returns
Franchise & excise tax Sept. 1, 2018 All returns 
Gross receipts taxes April 1, 2020 All returns
Hall income tax Sept. 1, 2018 All returns 
Liquor-by-the-drink tax July 15, 2017 All returns
Motor oil, tire, and solid waste management fees April 1, 2020 All returns
Professional privilege tax Jan. 1, 2013 All returns
Sales and use tax Oct. 1, 2013 All returns
Severance taxes April 1, 2020 All returns
Tobacco taxes and reports July 15, 2017 All returns and reports
Unauthorized substances  April 1, 2020 All returns