Transcription of Franchise and Excise Guide - Tennessee
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Franchise and Excise Guide - Tennessee
Tennessee Franchise and Excise Tax Guide September 2017 Franchise And Excise Taxes 1 Dear Tennessee Taxpayer, This Franchise and Excise tax Guide is intended as an informal reference for taxpayers who wish to gain a better understanding of Tennessee Franchise and Excise tax requirements. It is not an all-inclusive document or a substitute for Tennessee Franchise and Excise tax statutes or rules and regulations. The information in this Guide is current as of the date of publication. Tax laws, their interpretation, and their application can change due to legislative action, reviews, and court decisions.
purposes only. No county, municipality, or taxing district shall have power to levy like taxes. Although the franchise and excise taxes are two separate taxes, the intention of the state legislature, and the policy of the Department of Revenue, is that they are part of the same taxing scheme. Generally, any taxpayer that is liable for
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