Who needs a tax registration: sales and use tax, franchise and excise tax in Tennessee?

Issued by Tennessee Department of Revenue (TNTAP), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Tennessee

The Tennessee table lists this for every kind of business.

Register on the Tennessee Taxpayer Access Point before the first sale. The sales tax certificate of registration must be displayed, and the state rate plus the county or city local rate is collected on retail sales and prepared food. An LLC also registers for the franchise and excise tax, which carries a minimum yearly franchise tax. Tennessee has no income tax on wages, so there is no state withholding account.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Tennessee Department of Revenue (TNTAP).

Sources and dates

Department of Revenue registration pages; Tennessee business tax manual (June 2026). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.