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Marketplace Sellers, Marketplace Facilitators & Out-of-State Dealers
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If you are a single member LLC and received an assessment that you believe is in error, please call (615) 253-0700.

Gift Tax

Overview

The Tennessee gift tax was repealed effective January 1, 2012. This means that any gift given after that date is not subject to the tax.  However, gift tax is still owed on gifts given prior to January 1, 2012, if the amount of gifts given was more than the allowable exemption for that year. Please contact the Taxpayer Services Division at (615) 253-0600 to request a copy of the gift tax return.