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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.
Franchise & Excise Tax
- 17-27 - Intangible Expense Deduction (Nov. 2017)
- 17-26 - Broadband Internet Access Tax Credit (Oct. 2017)
- 17-16 - Federal Income Revisions (Aug. 2017)
- 17-15 - Estimated Tax Payment Annualized Income Method (July 2017)
- 17-11 - Single Sales Factor for Manufacturers (May 2017)
- 17-03 - Due Date for Calendar Year 2016 Returns (Feb. 2017)
Hall Income Tax
Motor Fuels Taxes
- 17-13 - Inventory Subject to the Floorstock Tax (June 2017)
- 17-08 - Increase in Tax Rates (April 2017)
Sales and Use Tax
- 17-24 - Short Term Rental of Vacation Lodging (Oct. 2017)
- 17-23 - Sales Tax on Dietary Supplements (Oct. 2017)
- 17-22 - Sales Tax on Candy (Oct. 2017)
- 17-21 - Sales Tax on Prepared Food (Oct. 2017)
- 17-20 - Sales Tax on Food and Food Ingredients (Oct. 2017)
- 17-18 - Prepaid Telephone Calling Cards (Aug. 2017)
- 17-17 - Filing Changes for Vending Sales (Aug. 2017)
- 17-12 - Out-of-state Dealer Registration Enforcement Delayed (May 2017)
- 17-07 - Sales Tax Rate Change on Food (April 2017)
- 17-06 - Streamlined Sales Tax Delayed (April 2017)
- 17-05 - Monthly Communication Services 911 Surcharge (April 2017)
- 17-04 - Agricultural Uses of Mowers (March 2017)
- 17-02 - Central Business Improvement District Fee (Feb. 2017)
- 17-01 - Out of State Dealer Registration (Jan. 2017)
- Note: See important notice 17-12 for important information about the delayed enforcement of Rule 129(2).
Vehicle Title and Registration
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.
- 17-05 - Renewable Indentification Numbers (April 2017) - posted 5/1/2017
Franchise & Excise Tax
- 17-16 - Job Tax Credit (Oct. 2017) - posted 11/30/2017
- 17-14 - Exemption under Tenn. Code Ann. §67-4-2008(a)(1) to single member limited liability companies (Sept. 2017) - posted 10/25/2017
- 17-13 - Consolidated Net Worth Election (Aug. 2017) - posted 1/10/2018
- 17-08 - Motor Carrier Apportionment Formula (June 2017) - posted 7/13/2017
- 17-07 - SMLLC disregarded for federal income tax purposes to an entity described in IRC § 501(a) (April 2017) - posted 6/19/2017
- 17-06 - Unitary Group of Financial Institutions that Include Exempt Entities (April 2017) - posted 5/3/2017
Realty Transfer (Recordation) Tax
Sales and Use Tax
- 17-18 - Pre-recorded Online Training Courses (Nov. 2017) - posted 12/14/2017
- 17-17 - Instructor-Led Webinars and Self-Study Online Courses (Oct. 2017) - posted 12/4/2017
- 17-15 - Cloud-based Scheduling Services (Sept. 2017) - posted 11/16/2017
- 17-10 - Sales Tax Exemption Certificates (July 2017) - posted 8/1/2017
- 17-09 - Fiber-to-the-home Network Infrastructure (June 2017) - posted 7/13/2017
- 17-01 - Software (Feb. 2017) - posted 3/9/2017