Franchise and Excise Guide - TN.gov

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. Periodically, registered taxpayers are mailed information letters with updates on tax laws and policies.

available on the Tennessee Taxpayer Access Point (TNTAP) accessible from the Department’s website. [Tenn. Code Ann. § 67-4-2003(c)]. There is no fee for registration. Taxpayers that need additional information concerning this tax may visit or call one of the Department of Revenue offices listed on the first page of this publication.

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