Department of Revenue
Richard H. Roberts, Commissioner

Revenue News

• Department of Revenue to Hold Free Tax Workshops for New Businesses
  September 12, 2012
• Tennessee Department of Revenue Announces Operational Changes at its Office Located at 44 Vantage Way in Nashville
  August 24, 2012
• Shop Tax Free in Tennessee August 3-5 - August Sales Tax Holiday Provides Big Savings for all Tennesseans
  July 16, 2012
• Tax Seminar Deadline Rapidly Approaches - Last Chance for Tax Seminar Registration on August 1
  July 6, 2012

Special Investigations News:

• Former Warren County Kubota General Manager Arrested for Sales Tax Evasion and Theft
  September 17, 2012
• Former Kubota Store Manager Arrested for Sales Tax Evasion and Theft
  September 11, 2012
...More Revenue News

New Information for Franchise, Excise Tax, Sales and Use Tax, and Professional Privilege Tax Filers - Beginning January 1, 2013, certain franchise & excise tax and sales and use tax returns, and all professional privilege tax returns must be filed electronically pursuant to Public Chapter 657 (2012), which states, "The commissioner is authorized to require that any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, be submitted electronically in a manner approved by the commissioner beginning no sooner than ninety days after the commissioner has certified that a system is in place for the electronic submission of such document or payment." This notice serves as such certification.

Note: This requirement is in addition to those previously identified sales and use tax accounts that are currently required to file electronically. 

The details for filing electronic returns can be found by clicking here. Regardless of which electronic filling option you choose, tax payments must be made by Electronic Funds Transfer (EFT). The Department of Revenue offers many options for filing tax return and payments electronically. For more information about our electronic services, see the information below, or visit our Online Services site.

Electronic Services - The Department of Revenue offers a variety of electronic services for tax registration and tax return filing and payment. The Online Services link in the navigation menu offers more detailed information about the services we provide.

Register Electronically. Electronic tax registration is an easy way to establish your tax accounts quickly. Click here to be directed to a list of Tennessee taxes that can be registered with an online application.

File and Pay Your Taxes Online. Many taxpayers are already taking advantage of our online services to file and pay their taxes. Many taxpayers are also now required to do so under Tennessee law. The Department strives to make online filing as easy as possible. An electronic filing registration guide is available to walk users step-by-step through the process of registering for electronic filing and adding state tax accounts so that returns can be electronically filed.

Still have Questions? Customer service representatives are also available to answers questions Monday through Friday from 8 a.m.-4:30 p.m., Central Time. Call us toll-free (in Tennessee) at (800) 342-1003 or at (615) 253-0600 (Nashville-area and out-of-state). For information regarding specific registration processes or filing returns and making payments call (866) 368-5374 (toll-free in Tennessee) or (615) 253-0704 (Nashville-area and out-of-state).

State Tax Rate Change on Food - Effective July 1, 2012, the state sales and use tax rate on food and food ingredients is reduced from 5.5% to 5.25%. More information is available in sales tax notice #12-04.

State Gift Tax Repealed Beginning Jan. 1, 2012 - Taxpayers giving gifts currently taxed in accordance with Tennessee code will no longer be subject to gift tax. However, taxpayers giving gifts prior to Jan. 1, 2012 may be subject to the tax. For more information about the state's gift tax, click here.

Internet and Catalog Purchases: Your Use Tax Obligation - When a Tennessee resident purchases merchandise online or through a catalog and the seller of the merchandise does not collect sales tax, the purchaser has a legal obligation to file and pay use tax. Click here for more information about consumer use tax. Click here to view frequently asked questions about consumer use tax.

New Electronic Filing Options for Frachise and Excise Tax - The Department of Revenue is now accepting franchise & excise tax returns, extensions and quarterly estimated payments for tax year 2011 through the IRS Modernized e-File (MeF) Program. Find out more.