Business Tax
| Ruling Number | Title | Date Issued | Date Posted |
|---|
<a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/00-35bus.pdf" target="_blank">00-35</a> Jan. 2020 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/13-20bus.pdf" target="_blank">Foreign Trade Zone Activities</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/18-01bus.pdf" target="_blank">Advertising Agency's Procurement of Advertising Space, Time, or Placement</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/99-21bus.pdf" target="_blank">99-21</a> July 1998 11/1/2011 July 1997 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/05-14bus.pdf" target="_blank">05-14</a> June 2014 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/10-28bus.pdf" target="_blank">10-28</a> June 2004 June 2005 June 2008 1/22/2014 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/07-12bus.pdf" target="_blank">07-12</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/11-50bus.pdf" target="_blank">Manufacturer's Exemption</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/08-33bus.pdf" target="_blank">Nonprofit Exemption</a> 02/06/2020 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/97-30bus.pdf" target="_blank">97-30</a> Sep. 2004 Sep. 2007 Sep. 2006 April 2017 Sep. 2009 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/06-12bus.pdf" target="_blank">Is Income From Origination Fees and Brokerage Commissions Subject to Business Tax?</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/06-33bus.pdf" target="_blank">06-33</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/04-15bus.pdf" target="_blank">Temporary Labor Service</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/11-40bus.pdf" target="_blank">Operations in Multiple Local Jurisdictions</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/04-15bus.pdf" target="_blank">04-15</a> Dec. 1999 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/98-35bus.pdf" target="_blank">Pass Through to Automobile Purchaser</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/13-16bus.pdf" target="_blank">13-16</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/13-20bus.pdf" target="_blank">13-20</a> Aug. 2023 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/09-42bus.pdf" target="_blank">Mortgage Brokers</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/98-34bus.pdf" target="_blank">Pass Through to Automobile Purchaser</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/13-16bus.pdf" target="_blank">Healthcare Management Consulting Services</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-08.pdf" target="_blank">Disregarded Entity; Industrial Machinery Exemption </a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/14-04bus.pdf" target="_blank">Vascular Access Therapy and Related Services; IV Therapy Certification Classes</a> Oct. 2012 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/20-01bus.pdf" target="_blank">Administrative Fees Related to Provision of Human Resource Management Services </a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/01-04bus.pdf" target="_blank">01-04</a> 9/23/2011 Sep. 2011 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/00-19bus.pdf" target="_blank">00-19</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/99-32fe.pdf" target="_blank">Foreign Corporation-Treaty-free Trade Zone</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/97-25bus.pdf" target="_blank">97-25</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/06-33bus.pdf" target="_blank">Organization Fees and Brokerage Commissions</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/17-05bus.pdf" target="_blank">17-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/20-01bus.pdf" target="_blank">20-01</a> Nov. 2010 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/13-25bus.pdf" target="_blank">13-25</a> Nov. 2013 05/22/2018 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/12-23bus.pdf" target="_blank">12-23</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/99-21bus.pdf" target="_blank">Overnight Lodging and Management Services</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/05-14bus.pdf" target="_blank">Medical Equipment Leased by Hospitals to Patients</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/00-19bus.pdf" target="_blank">Purchasing Accounts Receivable</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/18-01bus.pdf" target="_blank">18-01</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/04-10bus.pdf" target="_blank">Business Tax Services Provided to State or Local Government</a> July 2000 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/17-05bus.pdf" target="_blank">Renewable Identification Numbers</a> May 2007 Dec. 2013 5/5/2011 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/97-25bus.pdf" target="_blank">Management and Health Services</a> 7/21/2014 June 1999 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/09-42bus.pdf" target="_blank">09-42</a> June 1997 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/12-23bus.pdf" target="_blank">Sale of Automotive Parts for Assembly into Products for Resale</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/08-33bus.pdf" target="_blank">08-33</a> 5/01/2017 Aug. 2011 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/06-12bus.pdf" target="_blank">06-12</a> May 2018 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/11-50bus.pdf" target="_blank">11-50</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/14-04bus.pdf" target="_blank">14-04</a> Oct. 2000 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/10-28bus.pdf" target="_blank">Wholesale vs. Retailer</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/99-32fe.pdf" target="_blank">99-32</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/11-40bus.pdf" target="_blank">11-40</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/04-31bus.pdf" target="_blank">04-31</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/04-31bus.pdf" target="_blank">Payments to Contractors</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/00-35bus.pdf" target="_blank">Delivery Coordination Services</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/98-35bus.pdf" target="_blank">98-35</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/07-12bus.pdf" target="_blank">Business Tax Timeshare Industry - Off Premises Contact Businesses</a> 09/19/2023 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/07-27bus.pdf" target="_blank">07-27</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/07-27bus.pdf" target="_blank">Labor Services - Business Tax and Gross Receipts From Temporary Labor Services</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-08.pdf" target="_blank">23-08</a> Mar. 2001 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/98-34bus.pdf" target="_blank">98-34</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/01-04bus.pdf" target="_blank">Double Taxation</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/97-30bus.pdf" target="_blank">Retail Facility Built on State Line</a> 2/4/2014 11/19/2012 Mar. 2004 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/04-10bus.pdf" target="_blank">04-10</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/business/13-25bus.pdf" target="_blank">Hotel Reservation Services</a> Apr. 2006