The Department of Revenue recently updated its website platform, and as a result, individual website links have changed. Please be aware that some links in these notices/newsletters may not work properly. To find the new links, use the search box located in the top right hand corner of our website. We apologize for any inconvenience this may cause.
Revenue Review Newsletter
The Department of Revenue distributes an electronic newsletter each quarter called the Revenue Review. Click on the links below to read each newsletter. To subscribe to the newsletter, fill out the form here.
The Department of Revenue publishes important notices to provide taxpayers with specific tax information or guidance concerning procedures that will assist them in complying with Tennessee tax laws. An important notice is tax and topic specific, and includes information to address taxpayers’ questions that have been submitted to the Department. Often, these notices provide guidance on recent Tennessee tax law changes as well as more complicated tax topics.
All of the Department's important notices are listed on the "Legal Resources" page.
Listed below are the most recent important notices created.
Alcoholic Beverage Tax
- Franchise & Excise Tax
- 18-10 - Interest Rate Increase (June 2018)
- 18-01 - Due Date for Calendar Year 2017 Returns (Feb. 2018)
Motor Fuels Taxes
Sales and Use Tax
- 18-16 - Pallets and Packaging Exemption (Dec. 2018)
- 18-15 - Veterans Affairs (VA) Automobile Grant (Dec. 2018)
- 18-14 - Change of Locat Tax Rate: Macon County (Nov. 2018)
- 18-13 - Distillery Free Samples (Sept. 2018)
- 18-11 - Sales Tax Collection by Out-of-State Dealers (Aug. 2018)
- 18-09 - Physical Fitness Facilities (June 2018)
- 18-08 - Adult Performance Business Privilege Tax (May 2018)
- 18-04 - Change of Local Tax Rate: Williamson County (March 2018)
- 18-03 - Animal Bathing and Grooming (March 2018)
Tax rulings are published by the Department of Revenue solely for informational purposes and are based on the particular facts and circumstances presented to the Department. They are an interpretation of the law at a specific point in time. The law may have changed since a ruling was issued, possibly rendering it obsolete. These tax rulings are not intended as statements of Department of Revenue policy. Taxpayers should consult with a tax professional before relying on any aspect of the rulings provided below.
All of the Department’s tax rulings are listed on the “Legal Resources” page.
Listed below are the most recent tax rulings created in 2017.
Franchise & Excise Tax
Sales and Use Tax
- 18-02 - Moblie Point of Sale Devices Used in Restaurants (May 2018)
- 18-04 - Installation and Monitoring of Energy Saving Equipment (Sept. 2018)
- 18-05 - Non-for-Profit Entity's Lease or Rental of Transportation Vehicles for Recreation Use (Sept. 2018)
- 18-08 - Gift Cards Imported into Tennessee for Distribution Both Inside and Outside the State (Oct. 2018)