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2020 SALES TAX HOLIDAYS INFORMATION

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Winter Revenue Review Posted

January 28, 2020

The winter edition of our quarterly newsletter, Revenue Review, has posted to the Department of Revenue's website here.

Sign up to receive our newsletters and email alerts here.

Personalized Plate Application Now Available

December 11, 2019

The Department of Revenue now offers a personalized plate application. 

Note: the personalized plate application is temporarily unavailable due to the damage to the license plate manufacturing facility experienced during the March 2020 tornado in Middle Tennessee. We apologize for the inconvenience.


Important Notice:  Local Sales Tax Rate Change for Memphis

November 14, 2019

On October 3, 2019, voters in the City of Memphis voted to increase the local sales tax rate to 2.75%. The effective date of the tax rate increase is January 1, 2020. Read more on our website here.


Important Notice: Local Sales Tax Rate Changes for Athens and Sparta

October 10, 2019

Important notices detailing local sales tax rate changes in Athens, Tenn., and Sparta, Tenn. just posted to the Department of Revenue's website. Read the Athens notice here and the Sparta notice here.


New Important Notices Added

August 7, 2019

Several new important notices have been added to the Department's website. Click on each link below to read the notice:


Summer Revenue Review Available

July 29, 2019

The summer edition of the Department of Revenue's newsletter, Revenue Review, is now available on our website here.


Sales Tax Holiday Weekend is Last Weekend of July

July 10, 2019

Mark your calendars for Tennessee's once-a-year sales tax holiday weekend: July 26, 2019 - July 28, 2019. For more information, visit www.tntaxholiday.com or our press release here.


Important Notice: Global Intangible Low-Taxed Income, 2018 Repatriated Earnings

July 8, 2019

Two franchise and excise tax important notices have just posted to the Department of Revenue's website:


Important Notices: Agricultural Trailers, Agricultural Water, Physical Fitness Facilities, and Automated Car Wash Facilities

July 3, 2019

The Tennessee Department of Revenue has posted four important notices concerning recent sales tax law changes:


2019 Legislative Summaries

June 18, 2019

The Department of Revenue has posted 2019 legislative summaries to its website. Read the legislative summaries here.


Important Notice: Streamlined Sales Tax Delayed

June 13, 2019

The Tennessee General Assembly recently enacted legislation that delays the effective date of certain Tennessee sales and use tax provisions that would bring Tennessee sales and use tax law into compliance with the Streamlined Sales and Use Tax Agreement.  The provisions are now set to take effect July 1, 2021.  For more information, please see important notice #19-08.


Important Notice: Dumpsters Provided with Waste Removal Services

June 13, 2019

Effective July 1, 2019, Public Chapter 483 (2019) provides that a taxable lease does not include providing a dumpster or other container for waste or debris removal when the provider of the dumpster is exclusively responsible for delivery and pickup of the dumpster. For more information, please read important notice #19-07.


Important Notice: Local Rate Change, Smith County

June 13, 2019

In November 2018, voters in Smith County voted to decrease the local sales tax rate to 2.00%.  The effective date of the tax rate decrease is July 1, 2019.  For more information, please see important notice #19-06.


Post-Wayfair Guidance for Sales Tax Collection from Out-of-State Dealers

June 5, 2019

The Department of Revenue has posted two notices, #19-04 and #19-05 regarding sales tax collection from out-of-state dealers post Wayfair. You can also read frequently asked questions about this topic hereYou may access our local tax rate lookup application and boundary database file here. 


Important Notice: Change of Local Rate, Town of Oakland

June 4, 2019

On March 7, 2019, voters in the Town of Oakland voted to increase the local sales tax rate to 2.75%. The effective date of the tax rate increase is July 1, 2019.  For more information, please read important notice #19-03.


Important Notice: Distillery Information Reports

May 23, 2019

Tennessee law requires the Department of Revenue to distribute four cents per liter of the wholesale gallonage tax (which is $4.40 per gallon) to each county in which a Tennessee distillery that manufactured spirits (on which the tax was paid) is located.  In order for the Department to determine the appropriate amount to distribute to each county, distilleries are required to report the number of gallons of its product sold to wholesalers each month.  Read important notice 19-02 for more information.


Annual Report Available

January 22, 2019

The Department of Revenue's fiscal year 2017-2018 annual report is available on our website here.


Important Notice: Festival Operator LBD License

January 14, 2019

Tennessee law authorizes a for-profit festival operator, or a third-party vendor who has contracted with the festival operator, to obtain a liquor-by-the-drink (LBD) license for sales of alcohol for consumption on the premises of a festival that lasts up to seven days. The Tennessee Alcoholic Beverage Commission (ABC) issues the license for a fee of $1,000 per day of the festival.  For more information about this license, read important notice 19-01.


Winter 2019 Newsletter Now Available

January 8, 2019

The Department of Revenue just published our Revenue Review winter 2019 newsletter. To sign up to receive future newsletters, click here.

Important Notice:  Distillery Free Samples

September 25, 2018

Distilleries must pay sales or use tax on the alcohol that they serve for free as samples to visitors to the distilleries.  For more information, please read important notice #18-13


Important Notice:  Methanol Tax Exemption

September 6, 2018

Effective May 15, 2018, Public Chapter 924 exempts methanol from gasoline and diesel taxes, unless it contains or is blended with gasoline, diesel fuel, or other fuels or petroleum products. However, methanol is still subject to the special tax and environmental assurance fee. For more information, please read important notice #18-12.


South Dakota v. Wayfair Guidance Posted

August 23, 2018

The Department of Revenue just posted an important notice about sales tax collection from remote sellers, in light of the recent South Dakota v. Wayfair U.S. Supreme Court decision. You can read Important Notice 18-11, Sales Tax Collection by Out-of-State Dealers, here.


Important Notice:  Interest Rate Increase

June 27, 2018

Beginning July 1, 2018, the applicable interest rate on all taxes collected or administered by the Department of Revenue is 8.75% (increased from 8%). Additionally, the applicable interest rate on all payments made under installment agreements with the Department of Revenue is 11.75% (increased from 11%). For more information, please see important notice 18-10.


Important Notice:  Sales Tax and Physical Fitness Facilities

June 26, 2018

Under Tennessee law, dues or fees paid to health clubs or other facilities featuring exercise or other active physical fitness conditioning are subject to sales tax, unless a specific exemption applies. This includes dues or fees paid for use of the facility and services rendered at the facility. Such businesses include, but are not limited to, fitness centers, gyms, exercise clubs, and facilities offering exercise classes and other fitness conditioning, calorie burning, strength building, or body sculpting classes. For more information, please see important notice 18-09


Deadline Nearing for Sales Tax Relief Available to Sevier County Wildfire Victims

Refunds up to $3,500 Available on Certain Items;  Refunds Apply to Primary and Secondary Homes

NASHVILLE - Attention, people who own homes in Sevier County and were affected by the 2016 wildfires: the application deadline for getting sales tax refunds on certain items is approaching quickly.

Wildfire victims can apply for a sales tax refund on their primary residence within one year of the date on their Federal Emergency Management Agency (FEMA) assistance letter. The deadline for submitting a claim on a secondary residence is April 1, 2018.

“We want to make Sevier County homeowners aware that they can apply for these special sales tax refunds,” Revenue Commissioner David Gerregano said. “This is an important opportunity that we do not want people to miss.”

Individuals whose primary and/or secondary residence was damaged or destroyed as a result of the Sevier County wildfires during November 28 - December 9, 2017 can receive a refund for Tennessee sales tax paid on certain items used to rebuild and restore their homes. The maximum refund available to any one residence is $3,500. Items that qualify for the sales tax refund include major appliances, furniture and building supplies used to restore, repair or rebuild a person’s primary or secondary residence.

A person filing a claim for a refund for his or her primary residence must include documentation verifying the assistance he or she received from FEMA. Individuals filing a claim for refund for their secondary residence must certify the damage or destruction was the result of the Sevier County wildfires and provide a copy of their fire department report, insurance adjuster’s report, or other documentation to verify the secondary residence was damaged or destroyed during the Sevier County wildfires. A person can file only one claim for a primary residence and only one claim for a secondary residence.

A person should wait until he or she has made all purchases before filing a claim for refund. Receipts and invoices should be compiled and tracked so that all eligible items purchased after the date of the disaster from all retailers can be submitted at the same time. For more information about refunds and how to apply, please visit our website. You may also read the Department’s important notice about this topic here.

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws, as well as the collection of taxes and fees associated with those laws. The Department collects about 87 percent of total state revenue. During the 2017 fiscal year, it collected $13.9 billion in state taxes and fees, and more than $2.7 billion in taxes and fees for local governments.


Annual Report Now Available

January 18, 2018

The Department of Revenue has published an annual report for fiscal year 2016-2017 on its website here. This report includes an overview of the Department and its functions, informational highlights from the last fiscal year, as well as a comprehensive section that details how much money the Department collects and how it is allocated.

Administrative Hearing Office Fiscal Year 2017 Annual Report Posted

The Department of Revenue offers the Administrative Hearing Office as a forum where taxpayers can work with informal conference personnel to resolve disputes about tax assessments and tax refund claim denials. Hearing Office personnel are required to exercise independent judgment and to render decisions on individual issues based on the facts and the law. Read more about the Hearing Office's mission and role, as well as fiscal year 2017 statistics on conferences, in its annual report here.


Community Outreach:  Assisting Amish Taxpayers

A mobile Department of Revenue office at Ethridge City Hall provides in-person assistance to taxpayers who may not have access to telephones, internet, or motorized transportation. Lawrence County is home to more than 250 Amish families, many of them are business owners with state tax obligations.  This opportunity is not solely for the Amish. Learn more here


Filing Deadline Extended for Taxpayers Affected by Natural Disasters

September 19, 2017

Out-of-state taxpayers affected by natural disasters -- such as the recent Hurricane Harvey and Hurricane Irma storms -- may request a filing extension for their Tennessee tax returns. Tennessee law allows natural disaster victims located in federally declared disaster areas to request a filing extension for state tax returns. For more information, please see important notice 17-19.


State Sales Tax Rate on Food Is 4%

August 22, 2017

Thanks to the IMPROVE Act, the state sales tax rate on food and food ingredients has been reduced from 5% to 4%. Learn more about this important change here.


Public Records Policy Now Available

June 27, 2017

The Department of Revenue has posted its public information policy, as well as other information about how to make a public records request, on its website. Please note that a public records request is not always the best way to get the information you need from the Department. For example, taxpayers do not need to send a public records request to obtain their own tax information or copies of their own tax returns. For motor vehicle records or information, please submit a Vehicle Information Request form. Media requests should be directed to Revenue’s Communication Office. To read more about public records requests, click here.


Interest Rate Information Updated

June 19, 2017

The Department of Revenue has posted new information about the interest rate on all taxes it collects or administers, as of July 1, 2017.  Information about the interest rate for installment payments has also been updated.  Read more under the "interest rate" heading here.  


Greater Tax Relief Now Available for Those Sevier County Wildfires Affected

June 5, 2017

Sevier County residents affected by the wildfires of late 2016 can get larger sales tax refunds, thanks to the passage of recent legislation. The legislation also allows the refunds to apply on certain items purchased for a secondary home, as well as a resident’s primary home. For more information, please visit our website here.


Professional Privilege Tax Due Date Extended to June 30

May 31, 2017

The professional privilege tax due date is extended to June 30. The Department is experiencing high call volumes and an increased number of help desk tickets at this time. To accommodate taxpayers, the Department is extending the due date of the professional privilege tax.  The Department is committed to assisting taxpayers as quickly as possible. 

The professional privilege tax can be filed and paid on the Tennessee Taxpayer Access Point (TNTAP).  A TNTAP logon is NOT required to file this tax. Watch a helpful video about how to file the professional privilege tax here.


Deadline Extended to March 31 for Filing without Penalty in TNTAP

March 21, 2017

Tax returns and payments for the February 2017 tax period will be considered as filed on time if they are submitted no later than March 31, 2017.


Department of Revenue Certificates Redesigned;  Old Ones Still Valid If Not Expired

March 8, 2017

The Department of Revenue recently redesigned the certificates it issues. This includes blanket certificates of resale as well as exemption certificates. While these certificates now look different, the old certificates are still valid as long as the expiration date has not passed


Due Dates for Calendar Year 2016 Tennessee Taxes is April 18, 2017

Wednesday, February 15, 2017

Due dates for certain Tennessee franchise and excise tax returns, business tax returns and Hall income tax returns will be April 18, 2017, instead of April 15, 2017, to be consistent with the Internal Revenue Service ("IRS") federal income tax filing deadline. For more information, please see important notice #17-03

Tax Relief Available to Affected Sevier County Residents

Friday, December 30, 2016

Tax relief is available to Sevier County residents affected by the area’s recent wildfires. Tennesseans who live in any federally declared natural disaster area and who receive disaster assistance from the Federal Emergency Management Agency (FEMA) may request a refund of sales tax they paid on certain items. For more information about applying for a sales tax refund, please read our website  as well as this important notice.  Businesses who were impacted by the wildfires may also request an extension of time to file their tax returns by contacting the Department through Revenue Help or calling us at 615-253-0600.


Administrative Hearing Office Annual Report Available

Thursday, November 10, 2016

The Tennessee Department of Revenue offers the Administrative Hearing Office as a forum where taxpayers can work with informal conference personnel to resolve disputes about tax assessments and tax refund claim denials. Hearing Office personnel are required to exercise independent judgment and to render decisions on individual issues based on the facts and the law. Read more about the Hearing Office's mission and role, as well as fiscal year 2016 statistics on conferences, in the annual report here.


Reminder of Sales Tax Return Change

Tuesday, August 30, 2016

The Tennessee Department of Revenue would like to remind sales tax registrants that only SNAP sales are reported on Schedule A, Line C.  All sales that were previously reported on Line C, including fuel sales, should be reported on Line I.  For more information, see Important Notice #15-21.


Interest Rate Information Updated

Friday, June 17, 2016

The Department of Revenue has posted new information about the interest rates on all taxes it collects or administers, as of July 1, 2016. Information about the interest rate for installment payments has also been updated. Read more under the "interest rate" heading here.


Retail Accountability Program Updates

Wednesday, June 15, 2016

Wholesaler Reporting Changes

The Tennessee General Assembly recently passed legislation that makes changes to the expansion of the Retail Accountability Program. Beer and tobacco wholesalers should continue to report their sales to retailers. However, no reports will be required from wholesalers of food, candy or non-alcoholic beverages until July 25, 2016, when first and second quarter reports will be due. Information about additional changes will be added soon to the Retail Accountability page.

Assessments

The Retail Accountability Program will not issue any assessments based on reports from wholesalers of food, candy or non-alcoholic beverages until 2017. However, the program continues to match wholesaler reports of beer and tobacco sales to retailers' reported taxable sales. Assessments based upon the underreporting of beer and tobacco sales will continue to be issued. The calculation for these assessments may be found here.


2016 Legislative Summaries Now Available

Thursday, June 02, 2016

Brief summaries of 2016 legislative changes to laws that affect the Department of Revenue have posted to our website. You may find those legislative summaries here


Date of Sales Tax Holiday Changes Due to Legislation

Friday, May 06, 2016

Recent legislation has changed the date of Tennessee’s annual sales tax holiday. Tennessee’s sales tax holiday will now be one weekend earlier than it has been in the past. Starting in 2016, and continuing annually, the sales tax holiday will be held during the last Friday in July through the following Sunday. Previously, the sales tax holiday weekend was the first full weekend of August. The dates for this year’s sales tax holiday are July 29 through July 31, 2016. The new law did not change any other aspects of the sales tax holiday. Read here  for more information.


Liquor-by-the-drink Tax Filing Reminder

Thursday, April 28, 2016

The Department of Revenue would like to remind licensed liquor-by-the-drink taxpayers that their beginning and ending monthly inventories are required to be reported on their monthly returns. For more information, see this important notice.


Administrative Hearing Office Annual Report Available

Friday, March 04, 2016

The Tennessee Department of Revenue offers the Administrative Hearing Office as a forum where taxpayers can work with informal conference personnel to resolve disputes about tax assessments and tax refund claim denials. Hearing Office personnel are required to exercise independent judgment and to render decisions on individual issues based on the facts and the law. Read more about the Hearing Office's mission and role, as well as fiscal year 2015 statistics on conferences, in the annual report here.


Update on Rulemaking Process

Thursday, March 03, 2016

The Department of Revenue has begun the formal process for issuing updated rules for sales tax, franchise and excise tax and business tax, as well as a small number of administrative rules. Over the past several months, the Department has been in the process of receiving and evaluating informal feedback from parties who previously contacted the Department expressing interest in the process.

On February 25, the Department filed a Notice of Rulemaking Hearing with the Secretary of State. That filing can be found here. The Department anticipated the need for new or updated rules due in part to recent legislative changes. Additionally, a number of obsolete or outdated rules need to be updated or repealed.

The rulemaking hearing will be held on April 26 at 1 p.m. Central Time at the Andrew Jackson State Building in Nashville. The hearing will be held in Hearing Room 201. Oral or written comments are invited at the hearing. Additionally, written comments from the public may be submitted to Department prior to the hearing. 


1099-K Filing Requirement Information

Tuesday, January 19, 2016

The Tennessee General Assembly recently enacted legislation which requires payment settlement entities, third party settlement organizations, electronic payment facilitators, and third parties acting on behalf of payment settlement entities to file duplicate federal 1099-K information returns with the Department of Revenue. Read more about this requirement by reading this important notice. You may access the 1099-K filing portal through this webpage.