Tax Manuals

The information provided in the Department’s tax manuals is general in nature. The opinions expressed in the manuals are informal and do not constitute a revenue or letter ruling pursuant to the provisions of Tennessee Code Annotated § 67-1-109. Future amendments, court decisions, regulation changes, or other factors could change the opinions expressed in the manuals.

The Department updates its tax manuals in March and August of each year to clarify existing guidance, provide additional guidance, or address law changes resulting from new legislation or litigation. In order to provide guidance in the interim periods, the Department will regularly update this section with information that will be included in upcoming manuals. And like the guidance contained in the manuals, the information contained in this section constitutes “published guidance,” as defined in Tenn. Code Ann. § 67-1-108.

Overview of Recent Updates to the Tax Manuals

Click here for an overview of current updates to the Department of Revenue's tax manuals.  Updates are predominately based on changes in Tennessee law pursuant to the 2021 legislative session, as well as opportunities for improved clarity or expanded guidance.