About Electronic Filing With the Department of Revenue
State law (Tenn. Code Ann. Section 67-1-115) allows the Department of Revenue to require any tax return, report, claim, statement or other document filed with the department, including any payments, to be filed electronically. Electronic filing allows the department to process returns and payments quickly and efficiently, saving the state money.
Below are the taxes and fees for which the department currently requires online filing. Please check here for updates.
| Tax Type | Effective Date | What Must Be Filed Electronically |
| Alcoholic beverage taxes | April 1, 2020 | All returns |
| Beer taxes | April 1, 2020 | All returns |
| Business tax | Jan. 1, 2014 | All returns |
| Franchise & excise tax | Sept. 1, 2018 | All returns |
| Gross receipts taxes | April 1, 2020 | All returns |
| Hall income tax | Sept. 1, 2018 | All returns |
| Liquor-by-the-drink tax | July 15, 2017 | All returns |
| Motor oil, tire, and solid waste management fees | April 1, 2020 | All returns |
| Professional privilege tax | Jan. 1, 2013 | All returns |
| Sales and use tax | Oct. 1, 2013 | All returns |
| Severance taxes | April 1, 2020 | All returns |
| Tobacco taxes and reports | July 15, 2017 | All returns and reports |
| Unauthorized substances | April 1, 2020 | All returns |