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Due Dates and Tax Rates

Tax Type Due Date Tax Rate
Coal - There is a severance tax on all coal products severed from the ground in Tennessee. The tax is on the entire production in the state, even if it is sold or delivered outside the state. Monthly - 15th of the month following the filing period $1.00 per ton severed (there are different rates for coal severed before 7/1/13)
Mineral - Any county may pass a resolution to tax sand, gravel, sandstone, chert, and limestone severed from the ground within that county. Monthly - 15th of the month following the filing period Up to $0.15 per ton - rate set by county
Crude Oil - A tax is imposed on all crude oil removed from the ground in Tennessee. Monthly - 20th of the month following the filing period 3% of sales price
Natural Gas - A tax is imposed on all natural gas removed from the ground in Tennessee. Monthly - 20th of the second month following the filing period 3% of sales price