{
  "batch": "827-tennessee-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r827_tennessee_creator_tax_treatment_tn_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] Tennessee: statutory code index",
      "summary": "[Unverified - being checked] Tennessee's legislation and bills are accessible via the Tennessee General Assembly website's legislation portal.",
      "body": "Tennessee's legislation and bills are accessible via the Tennessee General Assembly website's legislation portal.\n\nWhat Tennessee General Assembly actually says:\n\n“Legislation - TN General Assembly”\n\nNote: Anchor record.",
      "source_type": "official",
      "source_link": "https://www.capitol.tn.gov/legislation/",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee General Assembly",
      "evidence_quote": "Legislation - TN General Assembly",
      "volatility": "low",
      "from_batch": "827-tennessee-creator-tax-treatment",
      "subject": "Tennessee",
      "topic": "statutory code index",
      "applies_to_country": "US",
      "applies_to_scope": "Tennessee state",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-tn"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "hollow_body",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r827_tennessee_creator_tax_treatment_tn_hall_income_tax_repeal",
      "category": "Business",
      "title": "Tennessee: Hall Income Tax",
      "summary": "Tennessee's Hall income tax, which was imposed on certain interest and dividends, has been repealed for tax periods beginning on or after January 1, 2021.",
      "body": "Tennessee's Hall income tax, which was imposed on certain interest and dividends, has been repealed for tax periods beginning on or after January 1, 2021.\n\nWhat Tennessee Department of Revenue actually says:\n\n“The Hall Income tax was repealed for tax periods that begin on January 1, 2021 , or later.”\n\nNote: Record regarding Hall Income Tax repeal.",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "last_verified": "2026-10-15",
      "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.",
      "volatility": "low",
      "from_batch": "827-tennessee-creator-tax-treatment",
      "subject": "Tennessee",
      "topic": "Hall Income Tax",
      "applies_to_country": "US",
      "applies_to_scope": "Tennessee state",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-tn"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r827_tennessee_creator_tax_treatment_tn_business_tax_registration",
      "category": "Business",
      "title": "Tennessee: Business Tax",
      "summary": "Businesses conducting business in Tennessee with gross receipts of $100,000 or more must register for and remit business tax.",
      "body": "Businesses conducting business in Tennessee with gross receipts of $100,000 or more must register for and remit business tax.\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.”\n\nNote: Record regarding business tax registration requirement.",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/business-tax.html",
      "last_verified": "2026-10-15",
      "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.",
      "volatility": "low",
      "from_batch": "827-tennessee-creator-tax-treatment",
      "subject": "Tennessee",
      "topic": "Business Tax",
      "applies_to_country": "US",
      "applies_to_scope": "Tennessee state",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-tn"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r827_tennessee_creator_tax_treatment_tn_franchise_excise_tax",
      "category": "Business",
      "title": "Tennessee: Franchise & Excise Tax",
      "summary": "Corporations, limited partnerships, limited liability companies, and business trusts operating in Tennessee are required to pay franchise and excise taxes.",
      "body": "Corporations, limited partnerships, limited liability companies, and business trusts operating in Tennessee are required to pay franchise and excise taxes.\n\nWhat Tennessee Department of Revenue actually says:\n\n“If you are a corporation, limited partnership, limited liability company, or business trust chartered, qualified, or registered in Tennessee or doing business in this state, then you must register for and pay franchise and excise taxes.”\n\nNote: Record regarding Franchise & Excise tax requirement.",
      "source_type": "official",
      "source_link": "https://www.tn.gov/revenue/taxes/franchise---excise-tax.html",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Tennessee Department of Revenue",
      "evidence_quote": "If you are a corporation, limited partnership, limited liability company, or business trust chartered, qualified, or registered in Tennessee or doing business in this state, then you must register for and pay franchise and excise taxes.",
      "volatility": "low",
      "from_batch": "827-tennessee-creator-tax-treatment",
      "subject": "Tennessee",
      "topic": "Franchise & Excise Tax",
      "applies_to_country": "US",
      "applies_to_scope": "Tennessee state",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-tn"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}