Tennessee Business Tax guide
How to file the Tennessee Business Tax
A practical walk-through of filing the Tennessee Business Tax — what to gather, where to file, the deadlines, and the mistakes that trip people up.
Last reviewed June 2026 against Tennessee Department of Revenue guidance.
What you'll need
- Gross sales for each location/jurisdiction
- Your classification and whether you're a retailer or wholesaler
- A TNTAP account and your local business license
Step by step
- 1Get a standard business license from your county/city clerk if gross sales reach $100,000 per jurisdiction (a minimal activity license covers $3,000–$100,000).
- 2Determine your classification (1–5) and retailer/wholesaler status.
- 3Calculate the tax (gross sales × rate), applying the $22 minimum.
- 4File Form BUS-428 through TNTAP — separately for the county and the city — by April 15.
Where to file
Tennessee Business Tax Return
Form BUS 428 (filed via TNTAP)
Official form / filing portalDeadlines
Annual (per jurisdiction).
- ReturnApril 15
- FrequencyAnnual
- FilingTNTAP (online)
Common mistakes to avoid
- You may file two returns: one for the county and one for the city.
- The $22 minimum applies even if the computed tax is lower.
- The Business Tax is separate from Tennessee's franchise & excise tax.
Estimate your Tennessee Business Tax and get a pre-filled worksheet first.
Open calculatorGeneral information, not tax advice — confirm the current procedure with the Tennessee Department of Revenue or a qualified CPA before filing.