Generally, if you conduct business
within any county and/or incorporated municipality (city) in Tennessee, you
are required to register it (each location) for a business license in both the county and in its municipality. Each location's license is supported by a gross receipts tax assessed upon both the industry (classification) in which your business operates and the amount of revenue that location has received during each annual reporting period (calendar year).
Under these circumstances, you must
file two separate tax returns for each location; one for the city and one for the county. Click here for a comprehensive list
of cities
that have enacted the business (gross receipts) tax and that require a city license. In some cases, for example, construction contractors, may be
required to have multiple city and county licenses.
With a few exceptions, the requirement to have a business license extends to those businesses with a physical location in the state as well as
out-of-state businesses that operate in the state. If
you are an out-of-state business, you must have a license and pay the tax if you:
- perform a service in Tennessee that is received by a Tennessee customer,
- lease tangible personal property in Tennessee,
- deliver items to a customer in Tennessee in your own vehicle, or
- purchase an item in Tennessee and then sell the same item in Tennessee, using someone located in Tennessee acting on your behalf.
Finally, if you decide to close your
business or close a particular location, you must file a final business tax return for that location with the Department of
Revenue within 15 days of its closing. (a minimum tax of $22 will be due).
Businesses holding minimum activity licenses that do not file tax returns
should notify local city and county officials or the Department of Revenue that
the business or location is closed.
Most licenses and renewals are due on or before April 15th (unless the business closed mid year). And these returns and/or the renewals for licenses are now filed online.
If you have any questions, contact me.
Generally,
if you conduct business within any county and/or incorporated
municipality in Tennessee, then you should register for and remit
business tax. Business tax consists of two separate taxes: the state
business tax and the city business tax.
With a few exceptions, all businesses that sell goods or services must pay the state business tax. This includes businesses with a physical location in the state as well as out-of-state businesses performing certain activities in the state. If you are an out-of-state business, you must pay the state business tax if you:
If you decide to close your business, you must file a final business tax return with the Department of Revenue within 15 days of closing and pay any tax that is due (minimum of $22). Businesses holding minimum activity licenses that do not file tax returns should notify local city and county officials or the Department of Revenue that the business is closed.
- See more at: https://www.tn.gov/revenue/topic/business-tax#sthash.t2JT7mJq.dpuf
With a few exceptions, all businesses that sell goods or services must pay the state business tax. This includes businesses with a physical location in the state as well as out-of-state businesses performing certain activities in the state. If you are an out-of-state business, you must pay the state business tax if you:
- perform a service in Tennessee that is received by a Tennessee customer,
- lease items in Tennessee,
- deliver items to a customer in Tennessee in your own vehicle, or
- purchase an item in Tennessee and then sell the same item in Tennessee, using someone located in Tennessee acting on your behalf.
If you decide to close your business, you must file a final business tax return with the Department of Revenue within 15 days of closing and pay any tax that is due (minimum of $22). Businesses holding minimum activity licenses that do not file tax returns should notify local city and county officials or the Department of Revenue that the business is closed.
- See more at: https://www.tn.gov/revenue/topic/business-tax#sthash.t2JT7mJq.dpuf
Generally,
if you conduct business within any county and/or incorporated
municipality in Tennessee, then you should register for and remit
business tax. Business tax consists of two separate taxes: the state
business tax and the city business tax.
With a few exceptions, all businesses that sell goods or services must pay the state business tax. This includes businesses with a physical location in the state as well as out-of-state businesses performing certain activities in the state. If you are an out-of-state business, you must pay the state business tax if you:
If you decide to close your business, you must file a final business tax return with the Department of Revenue within 15 days of closing and pay any tax that is due (minimum of $22). Businesses holding minimum activity licenses that do not file tax returns should notify local city and county officials or the Department of Revenue that the business is closed.
- See more at: https://www.tn.gov/revenue/topic/business-tax#sthash.t2JT7mJq.dpuf
With a few exceptions, all businesses that sell goods or services must pay the state business tax. This includes businesses with a physical location in the state as well as out-of-state businesses performing certain activities in the state. If you are an out-of-state business, you must pay the state business tax if you:
- perform a service in Tennessee that is received by a Tennessee customer,
- lease items in Tennessee,
- deliver items to a customer in Tennessee in your own vehicle, or
- purchase an item in Tennessee and then sell the same item in Tennessee, using someone located in Tennessee acting on your behalf.
If you decide to close your business, you must file a final business tax return with the Department of Revenue within 15 days of closing and pay any tax that is due (minimum of $22). Businesses holding minimum activity licenses that do not file tax returns should notify local city and county officials or the Department of Revenue that the business is closed.
- See more at: https://www.tn.gov/revenue/topic/business-tax#sthash.t2JT7mJq.dpuf
Generally,
if you conduct business within any county and/or incorporated
municipality in Tennessee, then you should register for and remit
business tax. Business tax consists of two separate taxes: the state
business tax and the city business tax.
With a few exceptions, all businesses that sell goods or services must pay the state business tax. This includes businesses with a physical location in the state as well as out-of-state businesses performing certain activities in the state. If you are an out-of-state business, you must pay the state business tax if you:
If you decide to close your business, you must file a final business tax return with the Department of Revenue within 15 days of closing and pay any tax that is due (minimum of $22). Businesses holding minimum activity licenses that do not file tax returns should notify local city and county officials or the Department of Revenue that the business is closed.
- See more at: https://www.tn.gov/revenue/topic/business-tax#sthash.t2JT7mJq.dpuf
With a few exceptions, all businesses that sell goods or services must pay the state business tax. This includes businesses with a physical location in the state as well as out-of-state businesses performing certain activities in the state. If you are an out-of-state business, you must pay the state business tax if you:
- perform a service in Tennessee that is received by a Tennessee customer,
- lease items in Tennessee,
- deliver items to a customer in Tennessee in your own vehicle, or
- purchase an item in Tennessee and then sell the same item in Tennessee, using someone located in Tennessee acting on your behalf.
If you decide to close your business, you must file a final business tax return with the Department of Revenue within 15 days of closing and pay any tax that is due (minimum of $22). Businesses holding minimum activity licenses that do not file tax returns should notify local city and county officials or the Department of Revenue that the business is closed.
- See more at: https://www.tn.gov/revenue/topic/business-tax#sthash.t2JT7mJq.dpuf
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