Tax Rulings
Tax rulings are published by the Department of Revenue solely for informational purposes and are based on the particular facts and circumstances presented to the Department. They are an interpretation of the law at a specific point in time. The law may have changed since a ruling was issued, possibly rendering it obsolete. These tax rulings are not intended as statements of Department of Revenue policy. Taxpayers should consult with a tax professional before relying on any aspect of the rulings provided below.
All of the Department’s tax rulings are listed on the “Legal Resources” page.
Franchise & Excise Tax
- 24-01 - REITs and Captive REIT Affiliated Groups Doing Business in Tennessee (Feb. 2024)
- 24-06 - Sourcing of Receipts (Sept. 2024)
- 24-08 - Determining the status of an entity when it ceases being a first-tier subsidiary of a financial institution (Oct. 2024)
- 24-09 - Utilizing Tennessee Net Operating Losses and Tax Credits Against Future Tennessee Franchise and Excise Tax Liabilities Following a Reorganization Under IRC § 368(a)(1)(F) (Nov. 2024)
- 24-12 - The Sourcing of Drop Shipment Sales for Tennessee Franchise and Excise Tax Purposes (Dec. 2024)
Sales and Use Tax
- 24-02 - Packaging; Auto Dealer Labels (Mar. 2024)
- 24-04 - Streetlights, Photocells, Smart Nodes, and Poles in an Electric Distribution System (June 2024)
- 24-05 - Repair Services (June 2024)
- 24-07 - Industrial Machinery for Expanding a Freshwater Treatment Facility (Aug. 2024)
- 24-10 - Applicability of the Tennessee sales and use tax to consulting, startup, and website design fees, as well as merchandise and gift cards sold under an employee recognition program.(Nov. 2024)
- 24-11 - Application of Tennessee sales and use tax to a sign attached to a storefront (Nov. 2024)
Business Tax
Franchise & Excise Tax
Sales and Use Tax
- 23-01 - Live and on-demand fitness classes (March 2023)
- 23-03 - Industrial Machinery Exemption; Pollution Control Facilities; Contractors (Apr. 2023)
- 23-05 - Staff Augmentation and Payment Processing Services; Electronic Platform (June 2023)
- 23-07 - Online Training Courses (Aug. 2023)
- 23-08 - Disregarded Entity; Industrial Machinery Exemption (Aug. 2023)
- 23-10 - Custom software, mixed transaction; severable contract (Nov. 2023)
Franchise & Excise Tax
- 22-01 - Industrial Machinery Credit (Feb. 2022)
- 22-03 - Add-back Requirement for Short-term Intercompany Trade Payables (May 2022)
Sales and Use Tax
- 22-02 - Delivery Network Company; Software (June 2022)
- 22-04 - Manufacturing Services; Sales for Resale; Prescription Drugs; Research and Development (June 2022)
- 22-06 - Print and Electronic magazines, Publications, and Databases (Aug. 2022)
- 22-07 - Subscription-Based Online Platform and Mobile Application; Advertising Services (Oct. 2022)
- 22-08 - Information and Data Processing Services (Oct. 2022)
Franchise & Excise Tax
- 21-06 - Effect of IRC §754 Election by Partnership & “Push Down” of Adjusted Basis to Indirectly Owned SMLLC (June 2021)
- 21-09 - S Corporation owned by Employee Stock Ownership Trust Organized as Employee Benefit Plan within Meaning of ERISA (Sept. 2021)
Sales and Use Tax
- 21-01 - Data Analytics Services (Jan. 2021)
- 21-02 - Professional Membership Organization Fees and Dues (Feb. 2021)
- 21-04 - Monthly Subscription Packages Containing Both Taxable and Non-Taxable Products and Services
- 21-05 - Online Marketplace (April 2021)
- 21-07 - Out-of-State Sales Shipped to Transload Facility in Tennessee (July 2021)
- 21-08 - Online Advertising Platform; Data Processing Service (Aug. 2021)
- 21-10 - Charges for Services Related to Furnishing Remotely Accessed Software (Oct. 2021)
- 21-11 - Airplanes Parts and Components Used for Repair and Refurbishment Services (Nov. 2021)
- 21-12 - Industrial Machinery Exemption (Dec. 2021)
Business Tax
Franchise & Excise Tax
- 20-06 - Survival of NOL in Merger Transaction Involving Corporations (Sept. 2020)
- 20-07 - Financial Institution - Doing Business in Tennessee (Oct. 2020)
- 20-08 - Foreign Corporation - No Income Effectively Connected to a U.S. Trade or Business (Oct. 2020)
- 20-12 - Minimum Measure - Inclusion of Capitalized Costs (Nov. 2020)
- 20-09 - Sourcing of Receipts from Sales of Tangible Personal Property for Apportionment Purposes (Oct. 2020)
Sales and Use Tax
- 20-02 - Exemption-Equipment and Materials Purchased for Construction and Installation of Steam Facility (Feb. 2020)
- 20-03 - On-Hold Messaging, VideoCast Programming, and Overhead Music Services (May 2020)
- 20-04 - Exemption - Instructor-Led Online Courses and Self-Study Online Courses (June 2020)
- 20-05 - Exemption - Equipment and Materials Purchased for Expansion of Wastewater Treatment Facility (June 2020)
- 20-10 - Pre-Need Funeral Contracts (Nov. 2020)
- 20-11 - Installation of Household Appliances (Nov. 2020)
- 20-13 - Marketplace Facilitator (Dec. 2020)