Tennessee: Sales Tax Handbook
How to get a Tennessee Business Tax License
In Tennessee, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in Tennessee for the first time, you will need to determine your business' permit requirements. The good news is that you can get a Tennessee Business Tax License and be ready to do business 7-10 days after you submit your application. This guide will help you learn how!
Who needs a Tennessee Business Tax License?
Tennessee law states that "if you make retail sales, leases, or rentals in Tennessee of any goods, computer software, warranty contracts, or certain services and amusements, you should register for the sales tax" and acquire a Certificate of Registration. This applies to all types of businesses, including temporary ones. In a unique requirement, Tennessee requires many small businesses with gross sales of under $4800 per year to pay use tax on their purchases instead of registering for a sales tax certificate. This is because the state considers the cost of administering such small accounts to be greater than the revenue collected from them.
Businesses with a taxable presence within Tennessee are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in Tennessee.
How to get a Tennessee Business Tax License:
Tennessee allows complete online registration for sales and use tax, although a paper registration form can also be submitted. As of 2013, all sales tax returns from established businesses must be made electronically.
If you have any questions about the registration process, you can call the Tennessee Department of Revenue toll-free at (800) 342-1003. If calling from Nashville or outside Tennessee, use the number (615) 253-0600.
You need the following information to apply for a Tennessee Business Tax License:
The name; address; and phone number of the business; all owners; officers; or partners; and the person making the application.,
The Social Security Number(s) of the owner(s); partners; or officers.,
The Federal Employer Identification Number (FEIN) issued by the U.S. Internal Revenue Service if you have one.,
A description of the business; the type of ownership; a brief explanation of the nature of the business; and; if the business is a corporation; the date of incorporation.,
If you have purchased your business; the name and address of the previous owner.,
The signature; on the application; of the sole proprietor; a partner; or an officer of a corporation.,
Estimated yearly gross sales (Must be at least $4800 per year or your sales tax license could be revoked)
Tennessee Business Tax License Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a Tennessee Business Tax License, and you will receive your permit 7-10 days after filing your application.
Application Fee: FREE
Turnaround Time: 7-10 days
Permit Renewals: No Renewals Needed
Apply For Your Tennessee Business Tax License Now:
Get Your Tennessee Business Tax License Online
You can easily acquire your Tennessee Business Tax License online using the Online Tax Registration website. If you have quetions about the online permit application process, you can contact the Department of Revenue via the sales tax permit hotline (800) 342-1003 or by checking the permit info website .
Offline Tennessee Business Tax License Application Form
While generally slower than applying online, you can apply for a Tennessee Business Tax License for your business offline using Form RV-F1300501, the "Application for Registration".
Form RV-F1300501 can be downloaded from the Department of Revenue here .
Mail Completed Form RV-F1300501 To:
Tennessee Department of RevenueAndrew Jackson Building
500 Deaderick St.
Nashville, TN 37242
What's Next? Now that you know how to apply for your Tennessee Business Tax License, learn how to collect and remit the Tennessee sales tax.
Simplify Tennessee sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
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