The Department of Revenue recently redesigned the certificates it issues. This includes blanket certificates of resale as well as exemption certificates. While these certificates now look different, the old certificates are still valid as long as the expiration date has not passed.
Tuesday, March 21, 2017 | 9:12am
Wednesday, March 08, 2017 | 3:24pm
Wednesday, February 15, 2017 | 3:46pm
Due dates for certain Tennessee franchise and excise tax returns, business tax returns and Hall income tax returns will be April 18, 2017, instead of April 15, 2017, to be consistent with the Internal Revenue Service ("IRS") federal income tax filing deadline. For more information, please see important notice #17-03.
Wednesday, February 15, 2017 | 10:37am
Department of Revenue to Offer Free Tax Workshops for New Businesses in March
Wednesday, January 11, 2017 | 9:56am
Tennessee Revenue Rule 1320-05-01-.129(2) requires certain out-of-state dealers with no physical presence in Tennessee to register with the Department of Revenue for sales and use tax purposes. Click here to access our out-of-state dealer sales and use tax registration application.
Friday, December 30, 2016 | 3:39pm
The James Lee Atwood Jr. Law requires the Department of Revenue to develop and implement an online electronic motor vehicle insurance verification program. The Commissioner of Revenue is required to certify that the insurance verification program has been successfully tested and is ready for implementation. This important notice serves as certification by the Commissioner that the insurance verification program has been successfully tested and is ready for implementation.
Friday, December 30, 2016 | 9:30am
Tax relief is available to Sevier County residents affected by the area’s recent wildfires. Tennesseans who live in any federally declared natural disaster area and who receive disaster assistance from the Federal Emergency Management Agency (FEMA) may request a refund of sales tax they paid on certain items. For more information about applying for a sales tax refund, please read our website as well as this important notice. Businesses who were impacted by the wildfires may also request an extension of time to file their tax returns by contacting the Department through Revenue Help or calling us at 615-253-0600.
Tuesday, December 20, 2016 | 2:41pm
The Tennessee Department of Revenue is launching a new insurance verification system in early 2017 to promote compliance with the state’s Financial Responsibility Law.
Thursday, November 10, 2016 | 2:09pm
The Tennessee Department of Revenue offers the Administrative Hearing Office as a forum where taxpayers can work with informal conference personnel to resolve disputes about tax assessments and tax refund claim denials. Hearing Office personnel are required to exercise independent judgment and to render decisions on individual issues based on the facts and the law. Read more about the Hearing Office's mission and role, as well as fiscal year 2016 statistics on conferences, in the annual report here.
Tuesday, August 30, 2016 | 8:44am
The Tennessee Department of Revenue would like to remind sales tax registrants that only SNAP sales are reported on Schedule A, Line C. All sales that were previously reported on Line C, including fuel sales, should be reported on Line I. For more information, see Important Notice #15-21.
Friday, June 17, 2016 | 2:07pm
The Department of Revenue has posted new information about the interest rates on all taxes it collects or administers, as of July 1, 2016. Information about the interest rate for installment payments has also been updated. Read more under the "interest rate" heading here.
Wednesday, June 15, 2016 | 10:01am
Wholesaler Reporting Changes
The Tennessee General Assembly recently passed legislation that makes changes to the expansion of the Retail Accountability Program. Beer and tobacco wholesalers should continue to report their sales to retailers. However, no reports will be required from wholesalers of food, candy or non-alcoholic beverages until July 25, 2016, when first and second quarter reports will be due. Information about additional changes will be added soon to the Retail Accountability page.
The Retail Accountability Program will not issue any assessments based on reports from wholesalers of food, candy or non-alcoholic beverages until 2017. However, the program continues to match wholesaler reports of beer and tobacco sales to retailers' reported taxable sales. Assessments based upon the underreporting of beer and tobacco sales will continue to be issued. The calculation for these assessments may be found here.
Thursday, June 02, 2016 | 10:04am
Brief summaries of 2016 legislative changes to laws that affect the Department of Revenue have posted to our website. You may find those legislative summaries here.
Friday, May 06, 2016 | 2:05pm
Recent legislation has changed the date of Tennessee’s annual sales tax holiday. Tennessee’s sales tax holiday will now be one weekend earlier than it has been in the past. Starting in 2016, and continuing annually, the sales tax holiday will be held during the last Friday in July through the following Sunday. Previously, the sales tax holiday weekend was the first full weekend of August. The dates for this year’s sales tax holiday are July 29 through July 31, 2016. The new law did not change any other aspects of the sales tax holiday. Read here for more information.
Thursday, April 28, 2016 | 10:05am
The Department of Revenue would like to remind licensed liquor-by-the-drink taxpayers that their beginning and ending monthly inventories are required to be reported on their monthly returns. For more information, see this important notice.