[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6519500,"mediaKeyId","5355513-444fd75d400ab144d2367693c2361b62","parentId",5355513,"title","Tennessee DOR demonstrates TenTap, manuals and help resources for new businesses","audioSeconds",747,"startMs",8583000,"endMs",9330000,"viewUrl","/Search/View?dp=1&key=5355513-444fd75d400ab144d2367693c2361b62&start=8583&end=9330","thumbnailUrl","https://assets.pipeline.soar.com/5355513-444fd75d400ab144d2367693c2361b62/thumbnail_8583000.jpg","articleUrl","/articles/6519500/Tennessee/Tennessee-DOR-demonstrates-TenTap-manuals-and-help-resources-for-new-businesses","mediaUrl","https://secure.pipeline.soar.com/6519500-4f460bbba7ffc78660f5411885391f3c/orig.mp4?Expires=1770978041&Signature=HxrMF6J5FVdVm7VMoWZZvP3BYIP3cWNORXaGHjQ5DTCb1qlguhTz~erISVagEUT9a~k2rVFA1pj8EVRLFBvCgqAs7tkkcr3m39B1KvAsnDRX80penJ6ENcQHldagDZ~J4yU2DcOJwUoudExq240YqJHYzlrbsCbjUmPoRT1whdw71hm~-Nww~APKjpNkV-gDiBGBsWNas~oswjnVWogwn-GkTUkry0gEsSgXwbn85Bnpj3GNbspgjUzd4iuEGRR2Kv7N9indQZdO9IouoUjWsnNnP6URVJUhcKeeLblcjS5qOXSoPwho~7HlegkxguEjVgz93gMBvy-0CfbtBodKQw__&Key-Pair-Id=KUT5TJCACFTXG","author","Revenue","date","2025-07-10T20:00:21Z","article","Tennessee Department of Revenue staff spent part of the workshop demonstrating TenTap (Tennessee Taxpayer Access Point), the Department's webinar library, tax manuals and the revenue.help knowledge base, and explained how taxpayers can get account access and verify exemption certificates.

Billy Trout, manager of taxpayer education, introduced the session and said staff would help attendees with TenTap and filing questions. Presenter Katie Julian showed how the Department's registration letters provide the account numbers and other details needed to gain TenTap access and how to use the TenTap \"sales and use tax certificate lookup\" to verify exemption certificates before accepting them.

Why this matters: TenTap is the primary channel for electronically registering tax accounts, obtaining resale certificates, filing returns and scheduling payments. Correctly using TenTap and saving registration letters reduces later account-access and filing problems.

Practical takeaways from the demonstration

- Getting TenTap access: Individuals can create a TenTap login before registering tax accounts, but they must \"gain access\" to each tax account (sales tax, business tax, F&E) after registration; the registration letter mailed by the Department contains the information required to complete that step.

- Viewing letters and account activity: TenTap allows taxpayers to view mailed letters, print resale certificates, review unread messages in the action center and see account balances and filing status. The presenters recommended that business owners keep their own TenTap access even if a CPA or manager handles filings.

- Certificate verification and support: Julian demonstrated the online certificate lookup and advised vendors to check exemption certificates there if customers claim exemptions. For account-specific help, the Department provided a contact phone number and email: (615) 253-0600 and revenue.support@tn.gov.

- Other resources: The presenters highlighted the Department's webinar video library (monthly webinars and a recorded archive), the sales-tax and business-tax manuals, the revenue.help article bank, and links to partner resources (Tennessee Small Business Development Center, SCORE, SBA and Tennessee ECD).

Staff emphasized that TenTap assistant (a help bot) and the Department's online help-ticket system are available for technical questions; for account problems that require human review, staff said to submit a help ticket or call the helpline.","mediaType","Video","parentTitle","New Business Workshop","oneSentenceSummary","Department staff showed new-business attendees how to use TenTap for account registration, certificate lookups and online filing, and pointed participants to manuals, webinars and support contacts during the July 2025 workshop.","taxTitle","Revenue, Deparments in Office of the Governor, Organizations, Executive, Tennessee","taxId",17414,"location","Tennessee","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6519504,"DOR explains franchise and excise (F&E) tax basics, filing deadlines and extension rules",790,7280000,8070000,"/Search/View?dp=1&key=5355513-444fd75d400ab144d2367693c2361b62&start=7280&end=8070","https://assets.pipeline.soar.com/5355513-444fd75d400ab144d2367693c2361b62/thumbnail_7280000.jpg","/articles/6519504/Tennessee/DOR-explains-franchise-and-excise-FE-tax-basics-filing-deadlines-and-extension-rules","https://secure.pipeline.soar.com/6519504-ad5357cc127c8027ed8176b59ce214dc/orig.mp4?Expires=1770978041&Signature=RjSO8TKuWLnCFK5fjJVsrPTmwJjrFE42GMBLWxl9UPMyWs0Kh3AZEQ~u1jjLU~872SM57lia4IsNqxZI0iJRDdz9Ggadhm5dVvVpsmEjxKV3Bc1CJEbK4q1qhR~yAhJAJI3-Bpcez86cO9pqZXHJJ9yd7fMjEOVH~WETyWiSAyBDU-tpT-W6enUEc0gDwoiF4mNiAcDLHOrcxvN~I7xp2mFLx2U3ZNrRXg-yxI~pGA2P36c1fYehq1owI5x3d3JGEvv8VwirG5q6VZbwfoEx32vaIgTomaYIRlYZFjBD3bVkWSk2fYwgn5M9dn8WfloctotxZNgs2pDX592uTAsohA__&Key-Pair-Id=KUT5TJCACFTXG","Tennessee Department of Revenue staff briefed corporate and pass-through business owners on franchise and excise (F&E) tax fundamentals, filing schedules and extension and estimated-payment rules.

Katie Julian explained that franchise tax is now computed on net worth and excise tax on net income: \"Franchise tax is computed on your your net worth. Simple as that. Your net worth,\" she said during the presentation. The session covered registration, filing deadlines, automatic extensions, and penalties for late filing or payment.

Why this matters: corporations and most limited liability companies that do business in Tennessee must register for F&E and file returns. The tax has different bases (franchise on net worth; excise on net income) and distinct timing and payment rules that can lead to estimated payment obligations and penalties if not followed.

Key points from the workshop

- Who must file: Corporations, most LLCs, limited partnerships, real estate investment trusts and business trusts generally must register and file F&E from the date of formation or when they begin doing business in Tennessee. Certain entities (industrial development corporations, Masonic lodges and other enumerated organizations) were listed as exempt.

- Computation and rates: Julian summarized the basic computation rules: franchise tax is 25 cents per $100 of value (computed on net worth under the post-2023 law) and excise tax is 6.5% of net income. Current-year losses may be carried forward; the session noted there is no short-period proration rule for certain short tax periods.

- Filing timeline and extensions: The regular due date is the 15th day of the fourth month after fiscal-year end (April 15 for calendar-year taxpayers). A seven-month extension may be granted if one of several payment tests is met (for example, paying 90% of the current-year liability or 100% of the prior-year liability by the original due date). If the extension conditions are met and the extension is used, only interest may be due on additional tax; if the extension is invalid or not filed, penalty and interest apply.

- Estimated payments and minimum filings: Taxpayers with a combined tax liability of $5,000 or more are required to make estimated payments on set dates during the year. Inactive entities or accounts with no income must still file a minimum $100 return until formally terminated.

Resources and compliance guidance

The Department pointed participants to the franchise and excise tax manual and a planned webinar on how to file F&E returns. Staff recommended early preparation of returns and, if needed, contacting the Department for account setup or questions about net-worth computation. The presenters also noted a formal clearance process is required when an entity seeks termination or withdrawal with the Secretary of State.","The Tennessee Department of Revenue summarized who is subject to franchise and excise tax, how franchise is computed on net worth and excise on net income, timelines for filings and extensions, and estimated-payment rules at a July 2025 new-business workshop.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6519509,"Tennessee DOR outlines sales tax rules, rates and exemptions for new businesses",1567,4633000,6200000,"/Search/View?dp=1&key=5355513-444fd75d400ab144d2367693c2361b62&start=4633&end=6200","https://assets.pipeline.soar.com/5355513-444fd75d400ab144d2367693c2361b62/thumbnail_4633000.jpg","/articles/6519509/Tennessee/Tennessee-DOR-outlines-sales-tax-rules-rates-and-exemptions-for-new-businesses","https://secure.pipeline.soar.com/6519509-0752e42565dcc4ea1c38c17bdecb6604/orig.mp4?Expires=1770978041&Signature=KBxUIoWpZfzNzPJTnNZhALhljaeVPE-2m7YBWFTA6Fj55GFhcUusH9NmCFbnIpAIlT04f60MTEF7PT2obB-KSWtKOMlfgngPdO389JLwxXF3cJm79QXH01NT1YRuH9yMKOGp72CC2a9G2DD9jfg0IL2bf4llrugZvxYn~G~klpvNRT49lKFYX2FOlZ0k7hP7nRlH3YmgTP9w8JBBNbol4Tw1EM79cTZf3eajz6UI2oLQD~VlLPODSTAsa-Onb1mkFTaQKsVow4AATrUN~WR~pkarm44YnokFKIY62XXqJw~WPSS2Z53O2a1ELRaIciEY7fsZNROq0cGbgcPLYqIpXw__&Key-Pair-Id=KUT5TJCACFTXG","Tennessee Department of Revenue staff spent a workshop session explaining sales tax obligations for in-state and out-of-state sellers, the state/local rate split, exemptions and how to use resale and exemption certificates.

Katie Julian, workshop host, said sales tax \"is our principal source of revenue here in the state of Tennessee. It accounts for approximately 60% of all tax collections.\" The presentation stressed differences between tangible personal property (TPP) and services, and the specific statutory thresholds that trigger registration for in-state sellers.

Why this matters: Sales tax is the largest state revenue source and it is the tax most often collected at the point of sale. Errors in rate selection, improper use of resale certificates, or failure to file zero returns when required can create penalties and collections exposure for small businesses.

Key points from the session

- Who must register: In-state businesses with annual Tennessee sales of tangible personal property of $4,800 or more (or services of $1,200 or more) must register and collect sales tax. Out-of-state sellers meeting economic nexus (generally $100,000 in Tennessee sales over a 12-month period) must also collect sales tax.

- Rates and special rules: The general state sales tax rate is 7%; local jurisdictions add up to 2.75% (local rates vary by county/city). Food and food ingredients carry a state rate of 4% plus the local rate. The Department demonstrated the online local-rate lookup tool and cautioned businesses to verify the correct local rate in point-of-sale systems.

- Single-article and high-value items: Items that are sold as discrete units and exceed $1,600 in price may be subject to a single-article calculation; the Department recommended specialty guidance and a recorded webinar for dealers in high-dollar merchandise (vehicles, jewelry, furniture, prewritten computer software).

- Resale and exemption certificates: After registering, businesses receive a resale certificate to purchase items for resale without paying sales tax; each sales-location has its own certificate. Julian warned vendors to separate purchases intended for resale from purchases for business use on separate receipts to avoid audit issues. The Department also showed an online lookup (sales and use tax certificate lookup) to verify exemption certificates.

- Filing cadence and use tax: Sales tax returns are generally due on the 20th day of the month following the reporting period; accounts are initially set up monthly and must file even if there are zero sales. Use tax (tax due when sales tax was not collected on otherwise taxable purchases) is reported on the sales-tax return when applicable.

Resources and compliance tips

The Department directed businesses to the sales tax manual, recorded webinars (including marketplace facilitators, single-article, and exemptions webinars) and the revenue.help knowledge base. Staff also encouraged businesses to set up TenTap access and to use the Department's resale-certificate lookup before accepting an exemption certificate from a customer.

Contact information displayed at the close of the session includes the Department helpline (615-253-0600) and revenue.support@tn.gov for account-specific questions.","At a July 2025 webinar the Tennessee Department of Revenue reviewed who must collect sales tax, the state and local rate structure, key exemptions (including resale and nonprofit certificates) and filing requirements for new businesses.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6519514,"Tennessee DOR walks new business owners through business tax basics",1415,1990000,3405000,"/Search/View?dp=1&key=5355513-444fd75d400ab144d2367693c2361b62&start=1990&end=3405","https://assets.pipeline.soar.com/5355513-444fd75d400ab144d2367693c2361b62/thumbnail_1990000.jpg","/articles/6519514/Tennessee/Tennessee-DOR-walks-new-business-owners-through-business-tax-basics","https://secure.pipeline.soar.com/6519514-79d788bb26c521e3092667390a6f7875/orig.mp4?Expires=1770978041&Signature=Hsag1AqdDWP3g3IG69dD1PanprCUXwAjbI8AG4M2cF948TE0bKPFcfLeoNPlFLohgSTrAeFX9Y1CULSNmRauIysm4vce2ooyGHBP9gLeF1902D0fPVUuhWQiAU1Rk8pyN3d0b6YbmqZMoFQHlY4bCVVSgvQcPcbGq-HV0NWY1WEUIVv4-Ho0I76mLJ3~DNtrbfYSzN~SM9T10527EQnvALdE12eXIYYTqWu2R8oLYj25QE4vYMCZNLjxXSSI3prgvSMz3ywDBrWzbItyAJRAfi2SkC~xaELgQAjUvznUjmIfhUcKu0cO~~0EF~V1zGkdJogW6ZDyd2nFclr2xHTNtQ__&Key-Pair-Id=KUT5TJCACFTXG","Tennessee Department of Revenue presenters on July 2025 told attendees how the state's business (privilege) tax is assessed, when to register and what exemptions and deductions apply.

The Department stressed the practical link between the local business license and the state business tax account: obtaining a standard business license from a county or municipal clerk will automatically register the taxpayer for state business tax.

Katie Julian, presenter and host for the workshop, said, \"business tax, which is a privilege tax on the privilege of doing business by making sales of tangible personal property, which we'll also be referring to as TPP throughout today, and services within Tennessee and its local jurisdictions.\" Julian led the session and walked through the Department's manuals and webinar resources while answering attendees' questions.

Why this matters: most Tennessee businesses will need either a minimal or a standard business license; the license category determines whether the business must file business tax with the state. The Department warned that opening a business-license-derived account without understanding filing obligations can create recurring monthly or annual filing obligations and late penalties.

Key points from the workshop

- License tiers and thresholds: Businesses with less than $3,000 in annual gross sales typically do not need a local business license or state business tax. Businesses with $3,000 to $100,000 in annual gross sales should obtain a minimal local license (no state business tax filing). Businesses with $100,000 or more in annual Tennessee gross sales are required to hold a standard business license and file a state business tax return.

- Registration and the clerk connection: \"Obtaining that standard business license from the city and county clerk automatically registers you for business tax,\" Julian said. The Department will mail a registration letter after the clerk issues the license; that letter contains information needed to set up online access (TenTap).

- Tax base and rates: Business tax is imposed on gross sales (all sales derived from products and services) and computed by applying a classification-based rate to gross sales, with deductions and credits available in limited circumstances. Classification (five classes) and retailer vs. wholesaler status determine the rate; wholesalers generally pay a lower rate. Julian noted the business-tax rates are low compared with other taxes (for example, a mentioned sample rate of 0.001 for a Class 1a retailer).

- Exemptions and special cases: Some services are explicitly exempt (examples discussed in the Department'''s manual include certain medical, veterinary and household domestic services), and certain entity types such as manufacturers, institutions organized for religious or charitable purposes, and newspaper distributors may be excluded or treated differently. If a business both sells exempt services and taxable tangible personal property (TPP), the taxable sales still count toward thresholds.

- Filing and timing: Business tax returns are due on the 15th day of the fourth month after the taxpayer's fiscal year end (for calendar-year filers, April 15). Filing and paying the business tax return is the mechanism that triggers renewal of the local standard business license; license expiration dates often fall roughly 30 days after the tax due date.

- Closing or changing business structure: The Department urged businesses to follow the Department's closing procedures when a business shuts down or changes structure; failure to file a final return or to properly notify agencies can produce penalties, interest and collection activity.

Resources and next steps

The Department pointed attendees to its business tax manual and webinar library for detailed guidance (the business tax manual was updated June 2025). Staff encouraged taxpayers who are uncertain about classification, duplicate accounts or prior registrations to contact the Department early; the Department said many account problems can be fixed if addressed promptly.

The session included a short Q&A where staff confirmed that a taxpayer who obtained a standard license but expects under $100,000 in annual sales can request a conversion to \"filing not required\" status and use a minimal license instead.","Tennessee Department of Revenue presenters explained who must register for the state'''s business (privilege) tax, the local licensing link, exemptions and key filing deadlines during a July 2025 online workshop for new business owners.","actionData","errors"]

Article not found

Tennessee DOR demonstrates TenTap, manuals and help resources for new businesses

DOR explains franchise and excise (F&E) tax basics, filing deadlines and extension rules

Tennessee DOR outlines sales tax rules, rates and exemptions for new businesses

Tennessee DOR walks new business owners through business tax basics