Tennessee Secretary of State and Department of Revenue

The Secretary of State

The Secretary of State - is the chief clerk of the state and is the primary custodian of important state records such as Articles of Organization for LLCs and Articles of Incorporation for corporations. 

Annual Reports are required to be filed annually and many business owners forget about this important filing requirement. 

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Business Division

A great place to start looking for information related to starting and operating a business is the Business Division

‍TN SOS Businesses‍

Annual Report Filing

To file an Annual Report in the State of Tennessee. Annual Reports are due April 1 every year a business is in existence

‍File an Annual Report

Secretary of State FAQ page

For more information about the other state records, the Secretary of State oversees here is an FAQ page.

‍Business Division FAQs

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The TN Department of Revenue

The TN Department of Revenue - one of the roles of the department of revenue is to promote tax compliance and ensure everyone follows Tennessee tax laws.

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Business Resource page

The Business Resource page of the Department of Revenues is a great place to start when looking for tax compliance information.‍

TN For Business

Franchise & Excise Taxes

• In Tennessee, if you are a corporation, limited partnership, limited liability company, or business trust charted, qualified, or registered in Tennessee or doing business in the state, then you must register for and pay franchise and excise taxes. The franchise tax is based on the greater net worth or the book value of real and tangible property personal property owned or used in Tennessee. The excise tax is based on the net earnings or income for the tax year. 
• The minimum is franchise tax is $100 is payable if you are incorporated,  domesticated, qualified, or otherwise registered through the Secretary of State to  do business in Tennessee.

‍Franchise and Excise Tax 

Business Taxes

If you conduct business within any county and/or incorporated municipality in Tennessee, then you should register for and remit business taxes. Business tax consists of two separate taxes; the state business tax and the city business tax. With a few exceptions, all businesses that sells goods or services must pay the state business tax. 

‍Business tax

Tennessee Taxpayer Access Point

Paying taxes to the state is done at Tennessee Taxpayer Access Point (TNTAP). You create an account and then can manage all your various tax compliance needs in one place

‍TNTAP Services