Franchise & Excise Tax

<a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/94-01fe.pdf" target="_blank">Doing Business in Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-28fe.pdf" target="_blank">06-28</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-15fe.pdf" target="_blank">97-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/08-14fe.pdf" target="_blank">08-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-08fe.pdf" target="_blank">Interest Charge Domestic International Sales Corporations</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-22fe.pdf" target="_blank">Liquidation--I.R.C.Section 337 Transaction</a> 10/6/14 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/18-03fe.pdf" target="_blank">Excise Tax Deduction for Distributions Made by a Partnership to a Public REIT </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-35fe.pdf" target="_blank">Net Earnings and Deduction of Expenses for Licensing Intangibles</a> Sep. 2002 Sep. 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-24fe.pdf" target="_blank">Qualified Headquarters Facility Credit</a> Sep. 2006 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/19-05fe.pdf" target="_blank">19-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-08fe.pdf" target="_blank">13-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-15fe.pdf" target="_blank">Corporate Partners--Reporting Requirements For Limited and General Partners</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/94-01fe.pdf" target="_blank">94-01</a> June, 2011 Sep. 2000 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-18fe.pdf" target="_blank">06-18</a> 07/13/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-22fe.pdf" target="_blank">Doing Business in Tennessee</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-06fe.pdf" target="_blank">Survival of NOL in Merger Transactions Involving Corporations </a> 05/03/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-06fe.pdf" target="_blank">Unitary Group of Financial Institutions that Include Exempt Entities</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-55fe.pdf" target="_blank">Securization of Debt Obligations</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-08fe.pdf" target="_blank">06-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-21fe.pdf" target="_blank">95-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/05-07fe.pdf" target="_blank">Qualified Subchapter S Subsidiary</a> 8/12/2011 Sep. 2011 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-07fe.pdf" target="_blank">Financial Institution - Doing Business in Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-26fe.pdf" target="_blank">Non-profit Status of Subsidiary LLC</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-12fe.pdf" target="_blank">04-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-20fe.pdf" target="_blank">Net Operating Loss Carryovers After Conversion From Corporation TO LLC</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-16fe.pdf" target="_blank">Job Tax Credit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-11fe.pdf" target="_blank">07-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-02fe.pdf" target="_blank">Qualifying Investment Securities--Commodities Futures Contracts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-22fe.pdf" target="_blank">04-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-15fe.pdf" target="_blank">S Corporation Net Earnings Computation with 338(h)(10) Election</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-66fe.pdf" target="_blank">Public Law 86-272</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-33fe.pdf" target="_blank">Venture Capital Fund Exemption</a> <a href="https://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/fae/19-05fe.pdf" target="_blank">Community Investment Tax Credit Provisions</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-08fe.pdf" target="_blank">Jobs Tax Credit/Qualified HQ Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-26fe.pdf" target="_blank">Survival of NOL In Merger Involving Disregarded Single Member LLC</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-38fe.pdf" target="_blank">02-38</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-25fe.pdf" target="_blank">LLCs--Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-44fe.pdf" target="_blank">11-44</a> July 2000 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/99-09fe.pdf" target="_blank">NEXUS--Leasing Real Property</a> 2/6/2014 10/02/2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/99-13fe.pdf" target="_blank">Certificate of Authority--Not-for-profit</a> 12/07/2016 May 2007 July 2006 July 2004 July 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-26fe.pdf" target="_blank">General Partnership Treatment</a> Dec. 2013 Dec. 2014 Dec. 2011 Dec. 2012 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/24-06fe.pdf" target="_blank">24-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-33fe.pdf" target="_blank">98-33</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-01fe.pdf" target="_blank">14-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-46fe.pdf" target="_blank">11-46</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/24-01fe.pdf" target="_blank">REITs and Captive REIT affiliated groups doing business in Tennessee </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-17fe.pdf" target="_blank">11-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-25fe.pdf" target="_blank">06-25</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-22fe.pdf" target="_blank">96-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/99-09fe.pdf" target="_blank">99-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-32fe.pdf" target="_blank">Net Earnings or Loss "Intangible Expenses" - Trade Accounts Receivable</a> May 2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-03fe.pdf" target="_blank">14-03</a> Aug. 2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-20fe.pdf" target="_blank">06-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-22fe.pdf" target="_blank">00-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/99-13fe.pdf" target="_blank">99-13</a> July 2024 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/24-01fe.pdf" target="_blank">24-01</a> 06/06/2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-31fe.pdf" target="_blank">02-31</a> Sept. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-06fe.pdf" target="_blank">14-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-63fe.pdf" target="_blank">FONCE Exemption and Commodity Futures Contracts</a> Sept. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-32fe.pdf" target="_blank">12-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-16fe.pdf" target="_blank">02-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-17fe.pdf" target="_blank">12-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-58fe.pdf" target="_blank">Corporate Limited Partners--Doing Business in Tennessee</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/22-03fe.pdf" target="_blank">22-03</a> 10/11/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-08fe.pdf" target="_blank">Limited Partnership--Investments Held Outside Tennessee</a> July 2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-14fe.pdf" target="_blank">07-14</a> May 2001 Sept. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-66fe.pdf" target="_blank">11-66</a> May 2006 Sept. 2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-31fe.pdf" target="_blank">Venture Capital Fund Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-01fe.pdf" target="_blank">01-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-14fe.pdf" target="_blank">Loss Carryovers From Barred Years</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-05fe.pdf" target="_blank">Application of Excise Tax to Family-owned Non-corporate Entities</a> July 1998 11/1/2011 July 1997 July 1995 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-17fe.pdf" target="_blank">Job Tax Credit</a> 01/10/2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/05-07fe.pdf" target="_blank">05-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-34fe.pdf" target="_blank">Financial Institutions--Apportionment Classification and Filing Requirements</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-53fe.pdf" target="_blank">11-53</a> Oct. 1997 Jan. 2011 Oct. 1998 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-06fe.pdf" target="_blank">Franchise Excise Tax Liability of Corporate General Partner in Limited Partnership</a> 7/31/2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-01fe.pdf" target="_blank">06-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-19fe.pdf" target="_blank">Financial Institutions--Apportionment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-26fe.pdf" target="_blank">11-26</a> Dec. 1999 Dec. 1997 Dec. 1998 Dec. 1995 Dec. 1996 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-23fe.pdf" target="_blank">13-23</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-47fe.pdf" target="_blank">Limited Liability Company and a Corporate Member</a> Jan. 2001 Jan. 2004 Jan. 2005 Jan. 2006 Jan. 2007 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-49fe.pdf" target="_blank">97-49</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-22fe.pdf" target="_blank">Financial Institutions--Doing Business in Tennessee</a> Nov. 2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-41fe.pdf" target="_blank">Limited Liability Companies--Check-the-box Provisions</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-43fe.pdf" target="_blank">Financial Institutions--Classification and Taxation of Limited Liability Companies</a> Nov. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-04fe.pdf" target="_blank">Doing Business in Tennessee--Corporate Officer Living in Tennessee</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/21-09fe.pdf" target="_blank">S Corporation owned by Employee Stock Ownership Trust Organized as Employee Benefit Plan within Meaning of ERISA</a> 10/6/2014 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/23-09fe.pdf" target="_blank">Job tax credits; merger; disregarded entities </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-30fe.pdf" target="_blank">97-30</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/22-03fe.pdf" target="_blank">Add-back requirement for short-term intercompany trade payables </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-28fe.pdf" target="_blank">02-28</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-63fe.pdf" target="_blank">11-63</a> 8/15/2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-02fe.pdf" target="_blank">Real Estate Investment Trusts--Separate Entity Classification of Subsidiaries and Doing Business in Tennessee</a> 1/8/2013 Nov. 2011 Mar. 1998 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-06fe.pdf" target="_blank">20-06</a> Nov. 2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-21fe.pdf" target="_blank">Corporate Limited Partners--Doing Business in Tennessee</a> 10/12/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-63fe.pdf" target="_blank">Limited Liability Company--Taxability of an LLC A and a Corporate</a> Apr. 1996 Nov. 2016 Apr. 1999 Mar. 1999 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-07fe.pdf" target="_blank">20-07</a> Aug. 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-16fe.pdf" target="_blank">Financial Institutions--NEXUS, Unitary Business, Sourcing of Receipts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-02fe.pdf" target="_blank">07-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-12fe.pdf" target="_blank">98-12</a> Feb. 2008 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-16fe.pdf" target="_blank">96-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-33fe.pdf" target="_blank">Business Trust--Treated as Separate Entity From Certificate Holder</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/08-07fe.pdf" target="_blank">08-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-14fe.pdf" target="_blank">Exemption under Tenn. Code Ann. §67-4-2008(a)(1) to single member limited liability companies</a> 12/08/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-01fe.pdf" target="_blank">04-01</a> Aug. 2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-01fe.pdf" target="_blank">Tennessee Excise Tax Treatment of Income Recognized Under the Profit Split Method of IRC Section 936(h)(5)(C)(ii)</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-43fe.pdf" target="_blank">98-43</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/08-14fe.pdf" target="_blank">Tax Treatment of Business Trusts/Limited Liability Companies Wholly-owned By Business Trust Disregarded for Federal Income Tax Purposes</a> Aug. 2017 Aug. 2018 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-13fe.pdf" target="_blank">17-13</a> Oct. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-23fe.pdf" target="_blank">00-23</a> 07/10/2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-06fe.pdf" target="_blank">06-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-29fe.pdf" target="_blank">04-29</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-06fe.pdf" target="_blank">01-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-14fe.pdf" target="_blank">17-14</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/22-01fe.pdf" target="_blank">Industrial Machinery Credit </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-39fe.pdf" target="_blank">95-39</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-16fe.pdf" target="_blank">Doing Business in Tennessee--Customers in Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-34fe.pdf" target="_blank">96-34</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-01fe.pdf" target="_blank">Limited Liability Company and Holding Subsidiary</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/21-06fe.pdf" target="_blank">Effect of IRC §754 Election by Partnership & “Push Down” of Adjusted Basis to Indirectly Owned SMLLC</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-22fe.pdf" target="_blank">13-22</a> Feb. 2022 Feb. 2024 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-01fe.pdf" target="_blank">Family-owned Entity</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-08fe.pdf" target="_blank">Minimum Measure - Deduction of Expenses From Annual Rent</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-57fe.pdf" target="_blank">97-57</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-15fe.pdf" target="_blank">Corporate Partners--General, Limited and Apportionment Formula</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-45fe.pdf" target="_blank">IRC Section 754 Election</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-25fe.pdf" target="_blank">C Corporation's NOLs and the 26 USC & 338(h)(10) Election</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-30fe.pdf" target="_blank">Retail Facility Built on State Line</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-27fe.pdf" target="_blank">12-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-12fe.pdf" target="_blank">Financial Institutions--Apportionment</a> 11/16/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-31fe.pdf" target="_blank">Financial Institutions--Classification, Second Tier Subsidiary</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-34fe.pdf" target="_blank">06-34</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-24fe.pdf" target="_blank">01-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-11fe.pdf" target="_blank">00-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-36fe.pdf" target="_blank">Financial Institutions--Apportionment Classification and Filing Requirements</a> 10/25/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/08-20fe.pdf" target="_blank">08-20</a> Feb. 1995 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-06fe.pdf" target="_blank">Industrial Machinery Credit</a> Feb. 1997 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-09fe.pdf" target="_blank">Sourcing of Receipts from Sales of Tangible Personal Property for Apportionment Purposes </a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-13fe.pdf" target="_blank">Consolidated Net Worth Election</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-08fe.pdf" target="_blank">20-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-11fe.pdf" target="_blank">Exemptions for Providers of Low-income Housing</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-16fe.pdf" target="_blank">17-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-45fe.pdf" target="_blank">11-45</a> 7/15/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-53fe.pdf" target="_blank">Corporate Reorganization</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-12fe.pdf" target="_blank">Apportionment--Drop Shipments</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/15-03fe.pdf" target="_blank">Foreign Entity Disregarded for Federal Income Tax Purposes</a> 12/7/11 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-55fe.pdf" target="_blank">11-55</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-22fe.pdf" target="_blank">02-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-63fe.pdf" target="_blank">97-63</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-27fe.pdf" target="_blank">Out-of-State Licensing of Patents to In-State Affiliated Entities</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-28fe.pdf" target="_blank">Products Stored In Tennessee Warehouse</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-09fe.pdf" target="_blank">C Corporation Merged Into LLC</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-05fe.pdf" target="_blank">Apportionment--Sales Factor</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-06fe.pdf" target="_blank">Pass-through Income (Loss) - Treatment When Already Reported/Taxed</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-38fe.pdf" target="_blank">Apportionment--Sourcing of Royalty Income</a> 09/21/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-24fe.pdf" target="_blank">Distribution of Assets - IRC Section 338(h)(10)</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-23fe.pdf" target="_blank">Job Tax Credit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-14fe.pdf" target="_blank">13-14</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/21-06fe.pdf" target="_blank">21-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-06fe.pdf" target="_blank">Rent and Subrent Offsets</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-24fe.pdf" target="_blank">13-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-44fe.pdf" target="_blank">Discharge of Indebtedness in Bankruptcy</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-16fe.pdf" target="_blank">97-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-57fe.pdf" target="_blank">Corporate Limited Partners--Doing Business in Tennessee</a> 12/7/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-23fe.pdf" target="_blank">Financial Institutions--REIT--Classification and Filing Requirements For a Unitary Group</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-18fe.pdf" target="_blank">Apportionment--Nexus in Foreign States</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-27fe.pdf" target="_blank">Financial Institutions--Doing Business in Tennessee and Combined Returns</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/22-01fe.pdf" target="_blank">22-01</a> June 1995 June 1996 6/24/2014 June 1997 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/08-20fe.pdf" target="_blank">Obligated Member Entity Following Reorganization</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-49fe.pdf" target="_blank">Corporate Partners and Partnerships--Doing Business in Tennessee and Filing Requirements</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-33fe.pdf" target="_blank">00-33</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-27fe.pdf" target="_blank">Apportionment--Goods Shipped Out-of-state Location</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-03fe.pdf" target="_blank">Affiliated Entities Making a Consolidated Net Worth Election</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-02fe.pdf" target="_blank">98-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-22fe.pdf" target="_blank">NEXUS For Tax Purposes--Doing Business in Tennessee</a> 09/30/2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-05fe.pdf" target="_blank">02-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-56fe.pdf" target="_blank">Liquidation--Accounting Period and Filing Requirements Following Sale of Assets</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-03fe.pdf" target="_blank">Movie or Episodic Television Program Expense Credit</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/18-03fe.pdf" target="_blank">18-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-11fe.pdf" target="_blank">Limited Partnership--Owning Stock In Tennessee Corporation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-58fe.pdf" target="_blank">97-58</a> 1/4/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-56fe.pdf" target="_blank">97-56</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-46fe.pdf" target="_blank">Corporate Reorganization</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-31fe.pdf" target="_blank">98-31</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-42fe.pdf" target="_blank">95-42</a> 10/21/2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-39fe.pdf" target="_blank">Financial Institutions--Classification, Returns Required and Apportionment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-26fe.pdf" target="_blank">12-26</a> 11/03/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-22fe.pdf" target="_blank">Federally Disregarded Subsidiaries of REITs</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-07fe.pdf" target="_blank">Definitions of "Captive REIT" and "Public REIT"</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-06fe.pdf" target="_blank">17-06</a> 09/17/2018 2/22/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-15fe.pdf" target="_blank">95-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-25fe.pdf" target="_blank">02-25</a> 10/17/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/16-10fe.pdf" target="_blank">16-10</a> 01/11/2021 12/15/2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-04fe.pdf" target="_blank">97-04</a> 11/19/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-03fe.pdf" target="_blank">11-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-07fe.pdf" target="_blank">01-07</a> 10/17/11 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-42fe.pdf" target="_blank">Series LLC's</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-08fe.pdf" target="_blank">11-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-47fe.pdf" target="_blank">98-47</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-27fe.pdf" target="_blank">95-27</a> June 2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-32fe.pdf" target="_blank">Jobs Tax Credit--Product Service Center</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-26fe.pdf" target="_blank">06-26</a> June 2006 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/13-14fe.pdf" target="_blank">Sourcing of Sales of Tangible Personal Property for Apportionment Purposes</a> 03/15/2022 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/23-09fe.pdf" target="_blank">23-09</a> Nov. 1996 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-08fe.pdf" target="_blank">Foreign Corporation - No Income Effectively Connected to a U.S. Trade or Business </a> Nov. 1998 1/22/2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-59fe.pdf" target="_blank">97-59</a> Nov. 1995 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-15fe.pdf" target="_blank">96-15</a> June 2021 07/14/2021 June 2017 6/17/2014 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/19-02fe.pdf" target="_blank">19-02</a> June 2019 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-12fe.pdf" target="_blank">20-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-15fe.pdf" target="_blank">14-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-06fe.pdf" target="_blank">95-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-22fe.pdf" target="_blank">95-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/12-17fe.pdf" target="_blank">Job Tax Credit Carryforward</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-07fe.pdf" target="_blank">17-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-43fe.pdf" target="_blank">FONCE Exemption and Custodial Account</a> Oct. 2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-43fe.pdf" target="_blank">11-43</a> Oct. 2011 Oct. 2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-28fe.pdf" target="_blank">Net Earnings and Deduction of Expenses for Licensing Intangibles</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-36fe.pdf" target="_blank">96-36</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/15-03fe.pdf" target="_blank">15-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-46fe.pdf" target="_blank">Real Estate Investment Trusts--Classification, NEXUS and Taxation</a> June 2002 Oct. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/01-07fe.pdf" target="_blank">Free Trade Zone Sales-Excise Tax Liability</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-08fe.pdf" target="_blank">17-08</a> May 1995 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/02-09fe.pdf" target="_blank">02-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-07fe.pdf" target="_blank">Industrial Machinery Credit/Qualified HQ Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-29fe.pdf" target="_blank">Limited Liability Companies--Exemption Under Tenn. Code Ann. Section 67-4-2008(a)(8)</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/16-10fe.pdf" target="_blank">Conversion of Corporations to Single Member Limited Liability Companies Disregarded for Federal Income Tax Purposes</a> Mar. 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-05fe.pdf" target="_blank">95-05</a> 11/30/2017 Mar. 2014 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/19-02fe.pdf" target="_blank">Application of Tennessee Excise Tax to IRC Subpart F Income</a> Apr. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/08-07fe.pdf" target="_blank">Family-owned Non-corporate Entity Exemption--Limited Partnership Partly Owned Grantor Trust</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-27fe.pdf" target="_blank">06-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-41fe.pdf" target="_blank">97-41</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/04-22fe.pdf" target="_blank">Job Tax Credit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-15fe.pdf" target="_blank">NEXUS For Tax Purposes--Doing Business in Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/95-42fe.pdf" target="_blank">Corporate Limited Partners--Doing Business in Tennessee</a> Oct. 2002 Oct. 2001 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-35fe.pdf" target="_blank">06-35</a> 12/19/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-09fe.pdf" target="_blank">Qualification as a Hospital Company</a> 10/7/2011 09/03/2024 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/21-09fe.pdf" target="_blank">21-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-59fe.pdf" target="_blank">Financial Institutions--Second Tier Subsidiaries</a> 03/21/2024 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-19fe.pdf" target="_blank">97-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-07fe.pdf" target="_blank">SMLLC disregarded for federal income tax purposes to an entity described in IRC § 501(a)</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-07fe.pdf" target="_blank">14-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/14-01fe.pdf" target="_blank">An I.R.C. Sec. 338(h)(10) Election's Impact on the Computation of Net Earnings</a> Jan. 1994 Jan. 1995 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-07fe.pdf" target="_blank">11-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-46fe.pdf" target="_blank">98-46</a> Jan. 1997 Jan. 1998 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/24-06fe.pdf" target="_blank">Sourcing of Receipts </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/00-08fe.pdf" target="_blank">00-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-42fe.pdf" target="_blank">11-42</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-14fe.pdf" target="_blank">Use of NOLs Upon Dissolution, Merger, Conversion or Reorganization</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-12fe.pdf" target="_blank">Minimum Measure - Inclusion of Capitalized Costs</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-28fe.pdf" target="_blank">97-28</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/06-34fe.pdf" target="_blank">Family-owned Non-corporate Entity Exemption and Provision of Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/17-08fe.pdf" target="_blank">Motor Carrier Apportionment Formula</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/07-09fe.pdf" target="_blank">07-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/98-32fe.pdf" target="_blank">98-32</a> Mar. 2000 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/fae/20-09fe.pdf" target="_blank">20-09</a> 06/19/2017 Apr. 2000 Mar. 2008 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-28fe.pdf" target="_blank">Industrial Machinery Excise Tax Credits--Transfer of Assets</a> Mar. 2007 Mar. 2006 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/99-32fe.pdf" target="_blank">99-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/97-16fe.pdf" target="_blank">NEXUS For Tax Purposes--Doing Business in Tennessee</a> Apr. 2004 Apr. 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/96-14fe.pdf" target="_blank">96-14</a> Mar. 2002 Apr. 2007 Apr. 2006