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.
Franchise and Excise Taxes The Franchise and Excise Taxes The excise tax is a tax imposed on the privilege of doing business in Tennessee. General partnerships and sole proprietorships are not subject to the tax. The tax is based on net earnings or income for the tax year. [Tenn. Code Ann. § 67-4-2007] The franchise tax is also levied upon the
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