Tennessee Department of Revenue Updates Various Tax Manuals

June 1, 2023

The Tennessee Department of Revenue recently updated various tax manuals and released a brief overview of the substantive updates. The updates are predominately based on new legislation and taxpayer questions, as well as opportunities for improved clarity or expanded guidance.

Changes were made to the following manuals:

  • Alcohol Tax Manual
  • Business Tax Manual
  • County Clerk Sales and Use Tax Manual for Automobiles & Boats
  • Farmers, Nursery Operators, and Timber Harvesters Tax Manual
  • Franchise and Excise Tax Manual
  • Recordation Tax Manual
  • Sales and Use Tax Manual

The Department updates its tax manuals in June and December of each year to clarify existing guidance, provide additional guidance or address law changes resulting from new legislation or litigation.

For more information and links to the tax manuals, see the Department’s Tax Manuals webpage.