Tennessee — statewide
Tennessee Department of Revenue
In short
Tennessee Department of Revenue issues 2 permits we publish for Tennessee — statewide, last verified 2026-09-03. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Standard or Minimal Activity Business Licenseonly if it applies to you | Tennessee Department of Revenue | $15 per jurisdiction per location — charged again by the city if it has enacted the tax | annual for a standard license, renewed free when the tax return is filed | 2026-09-03 |
| Sales and Use Tax Certificate of Registration | Tennessee Department of Revenue | No fee | no expiry stated | 2026-09-03 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Standard or Minimal Activity Business License
Three bands, and the middle one is the surprise. Under $3,000 of gross sales in a jurisdiction you need nothing. Between $3,000 and $100,000 you need a minimal activity license at $15. At $100,000 or more you need a standard business license, also $15, and you start filing business tax returns with a minimum tax of $22 a location, or $44 inside a city because state and city tax are both due. The Department itself issues none of these — the county clerk or the city official does, and if the city has enacted the tax you pay both, so an in-city business buys the same license twice. The standard license renews itself at no cost once you file and pay; you may not trade until it is obtained and posted. Out-of-state businesses with nexus register and pay the tax but need no local license and pay no $15, except out-of-state contractors.
Sales and Use Tax Certificate of Registration
No fee — the Department says there is no charge for registering a sales and use tax account, in those words. A separate certificate is issued for each business location and must be displayed there. The registration thresholds are low: more than $400 a month in sales of goods, or more than $100 a month in taxable services, and $100,000 in Tennessee sales for a remote seller. One exception carries a real fee: a flea market dealer pays $45 a year, or $15 a quarter or $5 a month, and trading unregistered costs $10 per booth per day. Note that registering for sales tax is not registering for business tax and is not the business license.
Contact
- Jurisdiction
- Tennessee — statewide
- Phone
- (800) 342-1003
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Tennessee Business Tax Manual, June 2026Tennessee Department of Revenue · primary source · retrieved 2026-09-03
- Tennessee Department of Revenue — business tax registration and licensingTennessee Department of Revenue · primary source · retrieved 2026-09-03
- Tennessee Department of Revenue SUT-10 — registering for a sales and use tax accountTennessee Department of Revenue · primary source · retrieved 2026-09-03
Other Tennessee statewide offices
- Tennessee Secretary of State, Division of Business and Charitable Organizations
- Tennessee Department of Health, Environmental Health Program
- Tennessee Board for Licensing Contractors
- Tennessee Board of Cosmetology and Barber Examiners
- Tennessee Board of Veterinary Medical Examiners
- Tennessee Department of Commerce and Insurance, Division of Regulatory Boards
- Tennessee Department of Human Services, Division of Child Care and Community Services
Tennessee jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.