Tenn. Comp. R. & Regs. 1320-04-05-.28 - LOCATIONS AND OUTLETS - OPERATIONS IN OTHER LOCALITIES

(1) A business which engages in business activity in several places, in different locations and through different outlets, must obtain a license from and pay the initial license fee to the appropriate local officer and must pay at least the minimum business tax to the Department for each place, location or outlet; and it must report gross sales and tax due for each separate location. The fact that a business has several outlets in a single county or city is immaterial. Such business may upon request submit a consolidated report to cover all such outlets in one county or city; however, a breakdown of sales by each outlet must accompany such consolidated report.

(2) Subject to the exceptions enumerated hereinafter, persons subject to business tax operating from an established place of business in one county or city who extend their operations into other counties and/or cities without establishing an office, headquarters or other place of business therein shall not be subject to the filing and registration requirements for such other counties and/or cities. Tax on total receipts from all taxable sales shall be attributed to the county and city, if any, in which the established place of business is located.

(3) Excepted from the rule as stated in subparagraph (2) are:

(a) Contractors subject to Rule 1320-04-05-.09.

(b) A property management company or an individual providing rentals lasting less than 180 days must have a county and/or city business tax license and registration for each county and/or city in which it has rental properties, if the property management company's or individual's taxable gross receipts are ten thousand dollars ($10,000) or more in a particular county and/or city where it does business. If a property management company or individual manages multiple locations within one county and/or city, the property management company or individual shall be required to register only one location per county and/or city and report all gross receipts in that county and/or city to the registered location. The property management company or individual will be subject to business tax at the local rate for the jurisdiction in which each rental property is located, and the taxes from such shall be attributed to the county or city in which the rental property is located.

Notes

Tenn. Comp. R. & Regs. 1320-04-05-.28

Original rule certified June 7, 1974. Amendments filed June 28, 2016; effective 9/26/2016.

Authority: T.C.A. §§ 67-5822, 67-101, 67-1-102, 67-4-703, 67-4-706, 67-4-723, and 67-4-724.