Tennessee Business Filing Deadlines & Ongoing Requirements

Tennessee ongoing requirements

(LLCs, limited partnerships): every year by April 1; fee varies.
(corporations and nonprofits): every year by April 1; fee $20.
Pay LLP annual fee (limited liability partnerships): Date set by the Secretary of State; fee varies.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with Tennessee Department of Revenue. Official page
Business-level tax: Franchise and Excise taxes (apply to LLCs, corporations and limited partnerships).
Sales tax: get a Tennessee sales and use tax registration from Tennessee Department of Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
Tennessee has no wage withholding for state income tax.

Register for unemployment insurance with Tennessee Department of Labor and Workforce Development. The 2026 taxable wage base is $7,000 per employee; experience-rated rates run from 0.01% to 10%. Official page
New employers start at 2.7%.
Workers' compensation through Tennessee Bureau of Workers' Compensation and private insurers. Required when: 5 employees (1 in construction)
Post the required labor notices at your workplace. Official page

Business filings and annual reports: Tennessee Secretary of State. Official page
Taxes: Tennessee Department of Revenue. Official page
Unemployment insurance and labor rules: Tennessee Department of Labor and Workforce Development. Official page
Workers' compensation: Tennessee Bureau of Workers' Compensation.
Contractor licensing: Tennessee Board for Licensing Contractors.
Real estate licensing: Tennessee Real Estate Commission.
Alcohol licensing: Tennessee Alcoholic Beverage Commission.
Child care licensing: Tennessee Department of Human Services.
Health facility licensing: Tennessee Department of Health.

City/county business license (Business Tax) (City or county clerk): Tennessee businesses obtain a local business license and file state-local Business Tax returns.
Cannabis: only CBD products are allowed; there is no licensing regime for other products.
1 data point for this state could not be confirmed against an official source.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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