Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 4 / Part 20
Tennessee Code Annotated

Tenn. Code Ann. § 67-4-2005 (2026)

Doing business in state is taxable privilege

✓ current as of May 2026
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Doing business in Tennessee by any person or taxpayer, and/or exercising the corporate franchise, is declared to be a taxable privilege. The tax is an accrued tax and is imposed for the exercise of the specified privilege during the period that coincides with the tax year covered by the return required.

Acts 1999, ch. 406, § 3.

Notes of Decisions
Cited in 6 cases, 2001–2020 · leading case: Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee, 486 S.W.3d 496 (Tenn. 2016).
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Vodafone Americas Holdings, Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee, 486 S.W.3d 496 (Tenn. 2016). · cites it 3× “‖ Tenn. Code Ann. § 67-4-2005 (1999). The excise tax is ―imposed .”
Blue Bell Creameries, LP v. Roberts, 333 S.W.3d 59 (Tenn. 2011). · cites it 2× “Tenn.Code Ann. §§ 67-4-2005 to -2007 (Supp.”
Pauley v. Virginia Dep't of Taxation, 55 Va. Cir. 215 (Richmond County Cir. Ct. 2001). “See Tenn. Code Ann. § 67-4-2005 . The Pauleys argue that the label given to a tax by another state is not determinative of whether the tax is truly a franchise, privilege, or excise tax.”
Emerachem Power, LLC v. David Gerregano (Tenn. Ct. App. 2020). · cites it 2× “” Tenn. Code Ann. § 67-4-2005 . The Entities must conform to the laws of Tennessee, and they cannot compute their excise tax on a consolidated basis or file consolidated excise-tax returns with their parent, EmeraChem Holdings.”
Vodafone Americas Holdings Inc. & Subsidiaries v. Richard H. Roberts, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2014). · cites it 2× “” Tenn. Code Ann. § 67-4-2005 . The tax is “a recompense for the protection of [the entity’s] local activities and .”
H.J. Heinz Co., L.P. v. Loren L. Chumley, Commissioiner of Revenue, State of Tennessee (Tenn. Ct. App. 2011). “” Tennessee Code Annotated §§ § 67-4-2005 to 2007 (2006 & Supp. 2010);1 Blue Bell, 333 S.”
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