This office will properly classify you according to your dominant business activity. Each classification contains a variety of businesses. At the end of your assigned tax period, you will be mailed a business tax report form. A business can apply both the retail and the wholesale rates to the gross sales. Retail sales are sales to users or consumers who do not resale.
Wholesale sales are sales to retailers who resale to users or consumers.
A transient vendor can be both a Tennessee resident or an out of Tennessee resident. If the permit expires prior to the scheduled ending date, then a new permit must be obtained for an additional 14 days. You may contact this office in person or by telephone for general assistance in the filing or renewing of your business tax and licenses. All businesses subject to business tax must keep and preserve records showing the gross sales and any other books of account needed to determine the amount of tax due. All such books and records shall be open to inspection at all reasonable hours by this office, and are subject to an audit.