Registration and Licensing
If you are subject to the business tax, you must register to pay the tax. This application can be submitted electronically using the Tennessee Taxpayer Access Point (TNTAP). The state administered business tax is a tax based upon business gross receipts, which is due annually. Your business tax due date is the 15th day of the fourth month after your fiscal year ends.
Please note: A separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business. Once you register for business tax, please contact the individual county and/or municipal clerk to arrange for payment of this required fee and to obtain your business license. It takes up to 10 business days for the Department of Revenue to register your business.
For in-state businesses: If your in-state location has gross receipts of more than $3,000 but less than $100,000*, you must obtain a minimal activity license from your county and/or municipal clerk. A standard business license is needed from your county and/or municipal clerk if your gross receipts are $100,000* or more. You are not allowed to operate until your required license is obtained and posted in your business’ location.
For out-of-state businesses that are not contractors: If you are an out-of-state taxpayer with substantial nexus to Tennessee and engaged in this state for business tax purposes, you must register with the department and remit business tax on any gross receipts from sales of $100,000* or more annually in any county in Tennessee. You do not need a local business license issued by a county.
Out-of-state contractors: Please click here to visit Revenue Help for more information.
* Please note that the $100,000 thresholds for in-state businesses and out-of-state businesses that are not contractors were updated as a result of a law change in Public Chapter 377 (2023) and apply to tax years ending on or after December 31, 2023.