IPCPR Legislative | Operating Your Business in Tennessee

Operating Your Business in Tennessee

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Operating Your Business in Tennessee

Every person engaged in the business of selling, distributing, or handling tobacco products at the wholesale level in Tennessee must register for the tobacco tax by filing an Application for Registration (Form RV-1300501) and obtain a license from the Department of Revenue by filing and Application for Tobacco License (Form TOB-555) and the appropriate fee (manufacturing distributor: $200 for each plant, tobacco manufacturer: $200 for each warehouse, wholesale dealer and jobber: $200 for each sale warehouse, and tobacco distributor: $100 for each secondary wholesale location where tobacco products are received or ordered for delivery to other than the ultimate consumer). Licenses must be renewed on or before May 31st of each year by filing the same form.

 

Tenn. Code. § 67-4-1015: Licenses; penalties for unlicensed operations

 

All licensed persons making wholesale sales of other tobacco products in Tennessee must report their tobacco products activities on the Tobacco Products Return (Form TOB-552) and all applicable schedules on or before the 15th day of each month, along with payment for taxes due. Tennessee retailers purchasing tobacco products from wholesalers and/or manufacturers not licensed in Tennessee must report such activities on Schedule C using their cost price.

 

Tenn. Code. § 67-4-1011: Records and reports

 

Age-restricted venues are exempt from the ban on smoking and may therefore allow both smoking and drinking within their establishments. An “age-restricted venue” is defined as a legal establishment that affirmatively restricts access to its buildings or facilities at all times to persons who are 21 years of age or older by requiring each person who attempts to gain entry to those buildings or facilities to submit for inspection an acceptable form of identification for the express purpose of determining if the person is 21 years of age or older. Tennessee law does not provide a specific application procedure establishments to qualify for exemption from the smoking ban. Localities may have specific requirements.

 

Effective July 1, 2016:  the Commissioner of Revenue is authorized to require persons selling beer and tobacco products to retailers of such products to file an information report of such sales with the Department of Revenue.

 

Tenn. Code. § 67-6-410(a): Information Report of Sales of Beer and Tobacco Products

 

Localities may also require additional business licenses.

Tennessee Department of Revenue: Tobacco Tax Forms
http://www.tn.gov/revenue/forms/tobacco/index.shtml

 

Form RV-F1300501: Application for Registration and Instructions
http://www.tn.gov/revenue/forms/general/f13005_1.pdf

 

Form TOB-555: Application for Tobacco License
http://www.tn.gov/revenue/forms/tobacco/tob555.pdf

 

Form TOB-552: Tobacco Products Return
http://www.tn.gov/revenue/forms/tobacco/tob552beginningoct2013.pdf

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