{
  "batch": "254-tennessee-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_1_tn_anchor",
      "category": "Business",
      "title": "Tennessee Department of Revenue and Secretary of State: Access.signup",
      "summary": "Tennessee's revenue department (tn.gov/revenue) and secretary of state (tn.gov/sos or sos.tn.gov/businesses) are the official state agencies for tax and business registration, with index pages listing taxes, business services, and filings",
      "body": "Tennessee's revenue department (tn.gov/revenue) and secretary of state (tn.gov/sos or sos.tn.gov/businesses) are the official state agencies for tax and business registration, with index pages listing taxes, business services, and filings\n\nWhat Tennessee Department of Revenue actually says:\n\n“The Department of Revenue is responsible for the administration of state tax laws established by the legislature and the collection of taxes and fees associated with those laws.”\n\nNote: Batch 254 anchor record. Both index URLs opened: https://www.tn.gov/revenue/ and https://www.tn.gov/sos/ and sos.tn.gov/businesses",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "The Department of Revenue is responsible for the administration of state tax laws established by the legislature and the collection of taxes and fees associated with those laws.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee Department of Revenue and Secretary of State",
      "topic": "Access.signup",
      "applies_to_country": "*",
      "applies_to_scope": "region tag us-tn applies per batch instructions",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_2_tn_income_tax",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Tennessee has no state personal income tax; the Hall income tax (on interest and dividends) was repealed for tax periods beginning on or after January 1, 2021",
      "body": "Tennessee has no state personal income tax; the Hall income tax (on interest and dividends) was repealed for tax periods beginning on or after January 1, 2021\n\nWhat Tennessee Department of Revenue actually says:\n\n“The Hall income tax was **repealed for tax periods that begin on January 1, 2021**, or later. Please **do not file a return** for any tax year that begins on or after January 1, 2021.”",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "The Hall income tax was **repealed for tax periods that begin on January 1, 2021**, or later. Please **do not file a return** for any tax year that begins on or after January 1, 2021.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee personal income tax on self-employment income",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_3_tn_sales_tax_permit",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Tennessee requires sales tax registration for businesses with gross receipts of $100,000 or more annually; a separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business",
      "body": "Tennessee requires sales tax registration for businesses with gross receipts of $100,000 or more annually; a separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business\n\nWhat Tennessee Department of Revenue actually says:\n\n“Generally, if you conduct business within any county and/or incorporated municipality in Tennessee, and your business grosses $100,000 or more, then you should register for and remit business tax. ... A separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business.”",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/business-tax/registration-and-licensing.html",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "Generally, if you conduct business within any county and/or incorporated municipality in Tennessee, and your business grosses $100,000 or more, then you should register for and remit business tax. ... A separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee sales tax permit and registration",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_4_tn_digital_goods_tax",
      "category": "Business",
      "title": "Tennessee sales tax on digital goods and subscriptions: Money.pricing",
      "summary": "Tennessee sales tax applies to specified digital products including custom (non-prewritten) computer software, computer software maintenance contracts, services, amusements, specified digital products, and warranty or service contracts covering tangible personal property; the general state sales tax rate is 7% plus local tax up to 2.75%",
      "body": "Tennessee sales tax applies to specified digital products including custom (non-prewritten) computer software, computer software maintenance contracts, services, amusements, specified digital products, and warranty or service contracts covering tangible personal property; the general state sales tax rate is 7% plus local tax up to 2.75%\n\nWhat Tennessee Department of Revenue actually says:\n\n“The entire sales price of custom (non-prewritten) computer software, computer software maintenance contracts, services, amusements, specified digital products, and warranty or service contracts covering tangible personal property is subject to local tax. The local tax is applied only to the first $1600 of the sales price of any single article of tangible personal property in most local jurisdictions.”",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/single-article-special-tax-rates.html",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "The entire sales price of custom (non-prewritten) computer software, computer software maintenance contracts, services, amusements, specified digital products, and warranty or service contracts covering tangible personal property is subject to local tax. The local tax is applied only to the first $1600 of the sales price of any single article of tangible personal property in most local jurisdictions.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee sales tax on digital goods and subscriptions",
      "topic": "Money.pricing",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.pricing"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_5_tn_physical_goods_tax_rate",
      "category": "Business",
      "title": "Tennessee combined sales tax rate on shipped physical goods: Money.payout",
      "summary": "Tennessee state sales tax rate is 7% on most tangible personal property; local tax rate may not exceed 2.75%; combined maximum rate is 9.75%; food taxed at 4% state rate; all local jurisdictions in Tennessee have a local sales and use tax rate",
      "body": "Tennessee state sales tax rate is 7% on most tangible personal property; local tax rate may not exceed 2.75%; combined maximum rate is 9.75%; food taxed at 4% state rate; all local jurisdictions in Tennessee have a local sales and use tax rate\n\nWhat Tennessee Department of Revenue actually says:\n\n“The sales tax rate on food is 4%. The general sale tax rate for most tangible personal property and taxable services is 7%. ... The local rate may not be higher than 2.75%. All local jurisdictions in Tennessee have a local sales and use tax rate.”",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "The sales tax rate on food is 4%. The general sale tax rate for most tangible personal property and taxable services is 7%. ... The local rate may not be higher than 2.75%. All local jurisdictions in Tennessee have a local sales and use tax rate.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee combined sales tax rate on shipped physical goods",
      "topic": "Money.payout",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_6_tn_sole_proprietorship",
      "category": "Business",
      "title": "Tennessee sole proprietorship registration: Access.signup",
      "summary": "Tennessee does not require filing a separate organizational document for a sole proprietorship with the Secretary of State; sole proprietors are not required to have a registered agent; the business tax registration is handled through the Department of Revenue (TNTAP)",
      "body": "Tennessee does not require filing a separate organizational document for a sole proprietorship with the Secretary of State; sole proprietors are not required to have a registered agent; the business tax registration is handled through the Department of Revenue (TNTAP)\n\nWhat Tennessee Department of Revenue actually says:\n\n“If you are subject to the business tax, you must register to pay the tax. This application can be submitted electronically using the Tennessee Taxpayer Access Point (TNTAP). The state administered business tax is a tax based upon business gross receipts, which is due annually.”",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/business-tax/registration-and-licensing.html",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "If you are subject to the business tax, you must register to pay the tax. This application can be submitted electronically using the Tennessee Taxpayer Access Point (TNTAP). The state administered business tax is a tax based upon business gross receipts, which is due annually.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee sole proprietorship registration",
      "topic": "Access.signup",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_7_tn_llc_fees",
      "category": "Business",
      "title": "Money.fees",
      "summary": "Tennessee Articles of Organization for a domestic LLC filing fee is $300; name reservation $20; annual report fee for LLCs ranges from $300 minimum to $3,000 maximum, increasing by $50 per member over 6 members; LLC annual report is due the 15th day of the fourth month after fiscal year ends",
      "body": "Tennessee Articles of Organization for a domestic LLC filing fee is $300; name reservation $20; annual report fee for LLCs ranges from $300 minimum to $3,000 maximum, increasing by $50 per member over 6 members; LLC annual report is due the 15th day of the fourth month after fiscal year ends\n\nWhat Tennessee Secretary of State actually says:\n\n“Articles of Organization Limited Liability Company (PDF, 294.3KB) SS-4270 $300* ... The annual report fee for LLCs is $300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.”",
      "source_type": "official",
      "source_link": "https://sos.tn.gov/businesses/forms-and-fees",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Secretary of State",
      "evidence_quote": "Articles of Organization Limited Liability Company (PDF, 294.3KB) SS-4270 $300* ... The annual report fee for LLCs is $300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee LLC formation and annual report fees",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_8_tn_dba",
      "category": "Business",
      "title": "Tennessee assumed name (DBA) filing: Worn_items",
      "summary": "Tennessee assumed name registration (SS-4402) filing fee is $20; assumed name is valid for 5 years and can be renewed; Tennessee does not recognize 'DBAs' or fictitious names but files assumed corporate names",
      "body": "Tennessee assumed name registration (SS-4402) filing fee is $20; assumed name is valid for 5 years and can be renewed; Tennessee does not recognize 'DBAs' or fictitious names but files assumed corporate names\n\nWhat Tennessee Secretary of State actually says:\n\n“Application for Registration of Assumed Name (PDF, 261.3KB) SS-4402 $20 ... The assumed name is good for 5 years and can be renewed. Tennessee does not recognize 'DBAs' (doing business as) or fictitious names.”",
      "source_type": "official",
      "source_link": "https://sos.tn.gov/businesses/forms-and-fees",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Secretary of State",
      "evidence_quote": "Application for Registration of Assumed Name (PDF, 261.3KB) SS-4402 $20 ... The assumed name is good for 5 years and can be renewed. Tennessee does not recognize 'DBAs' (doing business as) or fictitious names.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee assumed name (DBA) filing",
      "topic": "Worn_items",
      "applies_to_country": "*",
      "tags": {
        "lane": "worn_items",
        "stage": "setting_up",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_9_tn_registered_agent",
      "category": "Business",
      "title": "[Unverified - being checked] Tennessee registered agent and office address requirement: Safety.privacy",
      "summary": "[Unverified - being checked] Tennessee requires all entities (except General Partnerships) to maintain a registered agent/office in Tennessee with a physical address; post office boxes, route numbers, or box numbers alone are not acceptable as registered office address",
      "body": "Tennessee requires all entities (except General Partnerships) to maintain a registered agent/office in Tennessee with a physical address; post office boxes, route numbers, or box numbers alone are not acceptable as registered office address\n\nWhat Tennessee Secretary of State actually says:\n\n“The address of the registered office must be a physical Tennessee address; it cannot be a post office box, route number, or box number alone.”",
      "source_type": "official",
      "source_link": "https://sos.tn.gov/businesses/faqs",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Secretary of State",
      "evidence_quote": "The address of the registered office must be a physical Tennessee address; it cannot be a post office box, route number, or box number alone.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee registered agent and office address requirement",
      "topic": "Safety.privacy",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_10_tn_public_register",
      "category": "Business",
      "title": "[Unverified - being checked] Tennessee business entity public register searchability: Safety.privacy",
      "summary": "[Unverified - being checked] Tennessee maintains a publicly searchable business entity search through TNCaB (tncab.tnsos.gov/business-entity-search); the search returns entity name, control number, status, registration date, entity type, and city/state; the Business Services Division of the Secretary of State issues apostilles and authentications under authority of the Secretary of State",
      "body": "Tennessee maintains a publicly searchable business entity search through TNCaB (tncab.tnsos.gov/business-entity-search); the search returns entity name, control number, status, registration date, entity type, and city/state; the Business Services Division of the Secretary of State issues apostilles and authentications under authority of the Secretary of State\n\nWhat Tennessee Secretary of State actually says:\n\n“Business Entity Search ... Active Entities Only ... Starts With ... Contains ... Exact ... Search ... Name ... Other Names Used ... City ... Formed In ... Control No. ... Status ... StateCode ... Registration Date ... Entity Type”",
      "source_type": "official",
      "source_link": "https://tncab.tnsos.gov/business-entity-search",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Secretary of State",
      "evidence_quote": "Business Entity Search ... Active Entities Only ... Starts With ... Contains ... Exact ... Search ... Name ... Other Names Used ... City ... Formed In ... Control No. ... Status ... StateCode ... Registration Date ... Entity Type",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee business entity public register searchability",
      "topic": "Safety.privacy",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r254_tennessee_business_and_tax_for_creators_254_11_tn_home_business_license",
      "category": "Business",
      "title": "Tennessee state-level business license for home-based business: Rules.content",
      "summary": "Tennessee requires a $15 business license registration fee paid to the county and/or municipal clerk for each new business; for in-state businesses with gross receipts between $3,000 and $100,000 a minimal activity license is required; standard business license needed at $100,000+; the $100,000 threshold was updated by Public Chapter 377 (2023) effective December 31, 2023",
      "body": "Tennessee requires a $15 business license registration fee paid to the county and/or municipal clerk for each new business; for in-state businesses with gross receipts between $3,000 and $100,000 a minimal activity license is required; standard business license needed at $100,000+; the $100,000 threshold was updated by Public Chapter 377 (2023) effective December 31, 2023\n\nWhat Tennessee Department of Revenue actually says:\n\n“A separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business. ... For in-state businesses: If your in-state location has gross receipts of more than $3,000 but less than $100,000, you must obtain a minimal activity license from your county and/or municipal clerk. A standard business license is needed from your county and/or municipal clerk if your gross receipts are $100,000 or more. ... the $100,000 thresholds for in-state businesses and out-of-state businesses that are not contractors were updated as a result of a law change in Public Chapter 377 (2023) and apply to tax years ending on or after December 31, 2023.”",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/business-tax/registration-and-licensing.html",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "A separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business. ... For in-state businesses: If your in-state location has gross receipts of more than $3,000 but less than $100,000, you must obtain a minimal activity license from your county and/or municipal clerk. A standard business license is needed from your county and/or municipal clerk if your gross receipts are $100,000 or more. ... the $100,000 thresholds for in-state businesses and out-of-state businesses that are not contractors were updated as a result of a law change in Public Chapter 377 (2023) and apply to tax years ending on or after December 31, 2023.",
      "volatility": "low",
      "from_batch": "254-tennessee-business-and-tax-for-creators",
      "subject": "Tennessee state-level business license for home-based business",
      "topic": "Rules.content",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "rules.content"
        ],
        "explicitness": "any"
      }
    }
  ]
}