Skip to Main Content
Go to TN.gov
Tennessee State Government, Revenue logo
Go to TN.gov
Section
  • Go to Revenue
  • How Do I...?
    • Tennessee Taxpayer Access Point (TNTAP)
    • Find a Revenue Form
    • Register a Business Online
    • Request a Refund
    • Get My Tax Questions Answered
    • Schedule an Informal Conference
    • Request an Administrative Procedures Act Hearing
    • Pay a Tax Bill
    • Find Tax Collections Information
    • Report Tax Fraud
    • Petition for a Penalty Waiver
    • Close A Business
  • E-filing Information
    • E-file & Pay
    • Filing with a Software Vendor
    • About Electronic Filing
  • Taxes
  • Tax Resources
    • Tax Guidance
    • Tax Compliance Information
    • Forms
    • Tax Collections & Reporting
  • Title and Registration
  • Motor Carrier
  • Revenue News
    • Newsroom
    • News & Publications
Print This Page
Print This Page
Go to Search
Pursuant to Governor Lee’s directive, enforcement of dyed diesel restrictions on persons engaged in agricultural or forestry operations, while that person is using a vehice on the highways of this State in connection with the harvesting and hauling of crops, livestock, timber, and other forest products and the transportation of farm and forestry supplies and equipment, is suspended through December 31.
Tax Rulings
  • Alcoholic Beverages Taxes
  • Beer Taxes
  • Business Tax
  • Franchise & Excise Tax
  • Gift Tax
  • Gross Receipts Taxes
  • Hall Income Tax
  • Inheritance Tax
  • Motor Fuels Taxes
  • Oil and Tire Fees
  • Realty Transfer (Recordation) Tax
  • Sales and Use Tax
  • Severance Taxes
  • Television and Telecommunications Tax
  • Tobacco Taxes

Hall Income Tax

Ruling NumberTitleDate Issued
16-11Corporate DistributionsNov. 2016
14-12Income from Stock in a State-Chartered Public Trust Company Doing Business in TennesseeNov. 2014
14-09Corporate DistributionsOct. 2014
12-04Deemed Dividend DistributionMay 2012
11-55Securization of Debt ObligationsOct. 2011
00-10Limited PartnershipApril 2000
98-11Forgiven DebtMarch 1998
97-42Foreign PartnershipsOct. 1997
97-41LLC Check-the-Box ProvisionsOct. 1997
96-07Family Investment PartnershipFeb. 1996
95-06Individual Limited Partners and Partnership EmployeesFeb. 1995
94-06Out-of-State Individual Maintaining Apartment in TennesseeApril 1994
94-03Capital Gains Attributable to Exempt BondsMarch 1994
  • Social Media
  • facebook
  • twitter
  • youtube
  • instagram
Careers
  • Employment Opportunities
  • Audit Internships
  • Get to Know Revenue
Local Governments
  • For County Clerks
  • For Local Government and City Officials
Tax Fraud
  • How to Report Tax Fraud
  • Revenue Newsroom
About Us
  • Contact Us
  • Revenue Leadership
  • Title VI Policy
  • Accessibility
  • Partner Sites
Department of Revenue
David Gerregano, Commissioner

500 Deaderick Street
Nashville, TN 37242
Department Contact Information
  • Flag Status
  • Chat
  • Help
  • Translate
  • Font Size
  • TN.gov Services TN.gov Directory Transparent TN Web Policies Mobile App
  • About Tennessee Title VI Accessibility Help & Contact Survey
Close