Statements (34)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Tennessee_Department_of_Revenue
|
| gptkbp:appliesTo |
gptkb:Tennessee
retailers contractors service providers wholesalers businesses operating in Tennessee in-state businesses manufacturers (in some cases) out-of-state businesses with nexus in Tennessee |
| gptkbp:dateEnacted |
1971
|
| gptkbp:filingDeadline |
15th day of the fourth month after fiscal year end
|
| gptkbp:filingMethod |
annually
|
| gptkbp:hasClassifications |
Class 1
Class 3 Class 2 Class 4 Class 5 |
| gptkbp:hasExemptions |
certain nonprofit organizations
certain manufacturers certain professionals |
| gptkbp:hasInterestOnLatePayment |
yes
|
| gptkbp:hasPenaltyForLateFiling |
yes
|
| https://www.w3.org/2000/01/rdf-schema#label |
Tennessee Business Tax
|
| gptkbp:issuedBy |
local city or county clerk
|
| gptkbp:license |
yes
|
| gptkbp:renewalPeriod |
annually
|
| gptkbp:statutoryReference |
Tennessee Code Annotated Title 67, Chapter 4, Part 7
|
| gptkbp:taxRateVariesBy |
gptkb:business
place |
| gptkbp:taxStatus |
gross receipts tax
|
| gptkbp:bfsParent |
gptkb:Tennessee_Department_of_Revenue
|
| gptkbp:bfsLayer |
7
|