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

Natural Disaster Tax Relief Available

March 12, 2020

Consistent with the IRS’s decision to extend federal deadlines for those businesses located in a designated disaster area, the Department of Revenue has extended the franchise and excise tax and Hall income tax filing and payment deadlines to July 15, 2020.  This extension applies to all taxpayers located in any disaster area designated by the Federal Emergency Management Agency (FEMA).  Other tax deadline extensions are available, but they are not automatic. For more information, please see important notice #20-04.

State law also allows certain sales tax refunds to individuals receiving disaster assistance through the Federal Emergency Management Agency (FEMA). If you are an individual receiving FEMA assistance as result of the Middle Tennessee severe storms and tornadoes, you should complete this form to apply for a refund of sales tax paid on major appliances, residential building supplies, or residential furniture.