Katie Julian, a member of the taxpayer services, taxpayer education team with the Tennessee Department of Revenue, led a three-hour online workshop for prospective and newly formed businesses that laid out the administrative steps entrepreneurs must take when starting in Tennessee.

The Department gave a checklist of early tasks: select and verify a business name, decide an entity type, pick an effective business start date, obtain any necessary federal employer identification numbers (EINs), select a NAICS code, and determine a fiscal year. "My name is Katie Julian, and I'm a member of the taxpayer services, taxpayer education team with the Tennessee Department of Revenue," Julian said while introducing the session and the department's resources.

Why it matters: those early decisions determine what filings and taxes a business will face. For example, corporations, LLCs and limited partnerships must register with the Tennessee Secretary of State; that registration often triggers franchise and excise tax obligations and an annual report requirement. Sole proprietors generally do not register with the Secretary of State but must still choose the correct legal name and may need other local licenses.

Key details presented:
- Business structure: sole proprietorships generally use the proprietor's Social Security number as the entity ID for state registration but may obtain an EIN if they will hire employees. LLCs and corporations normally use an EIN. Julian stressed the Department cannot give legal advice on entity choice and recommended consulting a tax or legal professional if unsure.
- Start date: choose the actual date the business will make taxable sales or begin operations. The Department's systems use that date to expect returns; premature start dates can create filing obligations (zero returns are acceptable until sales begin).
- Addresses and locations: the location address (physical location) is required for certain taxes and for distributing local tax revenue; a mailing address may be different and can be a PO box. "Location address is where you're physically located," Julian said.
- NAICS code and fiscal year: attendees were told to pick a primary NAICS code that best describes their dominant activity and whether they will use a calendar or alternate fiscal year.

Licenses and permits: most Tennessee businesses must obtain a local business license at the county clerk's office; some municipalities also require a municipal license. State-level professional licenses (for contractors, cosmetologists, insurance agents, etc.) are handled by the Tennessee Department of Commerce and Insurance. Unemployment insurance and related employer payroll registrations are handled by the Tennessee Department of Labor and Workforce Development. Alcohol licenses (including liquor-by-the-drink) are handled by the Tennessee Alcoholic Beverage Commission.

Resources and help: presenters directed attendees to tn.gov/revenue, the Department's tax manuals and recorded webinars, and the TenTap online system for filing and account management. Julian advised saving the Department web pages as bookmarks and using the Department's help articles and webinars to answer detailed questions.

Ending note: presenters urged new owners to maintain consistent address and registration information across agencies and to contact the Department by phone or revenue.support@tn.gov for account-specific questions to avoid inadvertent penalties. "We're here to help you and here to fix it if needed," Julian said.