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Central Business Improvement District Fee

The Nashville Metropolitan Government imposes a fee on retailers located in the Central Business Improvement District (CBID fee) on the sales price of certain tangible personal property and services that are also subject to Tennessee sales tax. The CBID fee is .25% of the sales price of the property or service sold, and it is reported and remitted to the Department of Revenue on Schedule D of the Sales and Use Tax Return.

For more information regarding the CBID fee, see Important Notice #17-02.