Tennessee Department of Revenue

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Business Tax

The rulings provided here have been redacted and are for informational purposes only. These rulings are made in response to specific presentations of facts and are not intended necessarily as statements of Department policy. Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling.

To learn more about letter or revenue rulings, click here.

04-10	BUSINESS TAX SERVICES PROVIDED TO STATE OR LOCAL GOVERNMENT (PDF) - March 2004
07-12	BUSINESS TAX TIMESHARE INDUSTRY - OFF PREMISES CONTACT BUSINESSES (PDF) - May 2007
00-35	DELIVERY COORDINATION SERVICES (PDF) - October 2000
01-04	DOUBLE TAXATION (PDF) - March 2001
06-12	IS INCOME FROM ORIGINATION FEES AND BROKERAGE COMMISSIONS SUBJECT TO BUSINESS TAX? (PDF) - April 2006
99-32	FOREIGN CORPORATION-TREATY-FREE TRADE ZONE (PDF) - December 1999
07-27	LABOR SERVICES - BUSINESS TAX AND GROSS RECEIPTS FROM TEMPORARY LABOR SERVICES (PDF) - September 2007
97-25	MANAGEMENT AND HEALTH SERVICES (PDF) - June 1997
05-14	MEDICAL EQUIPMENT LEASED BY HOSPITALS TO PATIENTS (PDF) - June 2005
06-33	ORIGINATION FEES AND BROKERAGE COMMISSIONS (PDF) - September 2006
99-21	OVERNIGHT LODGING AND MANAGEMENT SERVICES (PDF) - June 1999
98-34	PASS THROUGH TO AUTOMOBILE PURCHASER (PDF) - July 1998
98-35	PASS THROUGH TO AUTOMOBILE PURCHASER (PDF) - July 1998
04-31	PAYMENTS TO CONTRACTORS (PDF) - September 2004
00-19	PURCHASING ACCOUNTS RECEIVABLES (PDF) - July 2000
97-30	RETAIL FACILITY BUILT ON STATE LINE (PDF) - July 1997
99-07	SEASONAL DEALER (PDF) - March 1999
04-15	TEMPORARY LABOR SERVICE (PDF) - June 2004