Tennessee Application for Franchise, Excise Tax Registration

Application for Franchise, Excise Tax Registration
Application for Registration
TENNESSEE DEPARTMENT OF REVENUE

RV-F1300501(10/20)

Application for Registration

Answer all questions completely. Incomplete and unsigned applications will delay processing.

	

1.	 Legal Name of Applicant

	

2.	 DBA Name (If different from above)

	

3.	 Business Location Address (Physical address only; no P.O. Box)

City

State

Zip Code

	

4.	 Mailing Address

City

State

Zip Code

	

5.	 Legal Address (Physical address where business records are kept; no P.O. Box

State

Zip Code

	

6.	 Business Telephone Number

Business Fax Number

Business Email Address

	

7.	 Contact Name

Contact Telephone Number

Contact Email Address

	

8.	 Start Date in Tennessee

	

City

	10.	

9.	 Fiscal Year End Date

FEIN or SSN

11.		 Type of Ownership
Sole Proprietorship

Partnership (choose type below)

Corporation (choose type below)

Marital Joint Ownership

General Partnership

Tennessee Domestic Corporation

Estate/Trust

Limited Partnership

Foreign Corporation

Government Entity

Limited Liability Partnership

S Corporation

Real Estate Investment Trust

Limited Liability Company (choose type below)
Multi-Member LLC
Single Member LLC
Professional LLC

12.		 Tennessee Secretary of State Control Number

Primary State of Charter/Registration

13.		 Taxes to Register for on this Application:
Sales and Use Tax
Franchise and Excise
Business

Classification

County
City
Out-of-State
Auto Rental Surcharge

Bail Bonds
Beer Barrelage*
Bottlers
Brand Registration
Coal Severance
Crude Oil/Natural
Gas Severance
Fantasy Sports

Utilities - Gas,
Water, Electric Power,
and Light
Liquor by the Drink*
Litigation
Mineral Severance
Mixing Bar
Petroleum*
Tire Fee

Tobacco*
Used Oil Fee
Wholesale Beer*
Wholesale Alcoholic
Beverage*
Wine Direct Shipper
Winery

Note: Electronic filing and payment of taxes is required for sales and use tax, franchise and excise tax, tobacco tax, liquor-by-thedrink tax, and business tax. Please visit www.tn.gov/revenue for more information.
*Requires Bond

Application is continued on the next page.

	 14.	 Please complete this Section if Registering for Sales Tax
Will your gross sales exceed $4,800 per year?

Yes

No

Will your taxable services exceed $1,200 per year?

Yes

No

Note: If both of the above are “no,” you do not need a sales tax number. You must make your resale purchases from
Tennessee suppliers and pay the Tennessee sales tax to the suppliers at time of purchase.

	 15.	 Franchise and Excise Classification Information.

(check the box below if applicable)

Disregarded Entity

Non-Depository Financial Institution

Investment Company
(Tenn. Code Ann. § 56-4-301-309)
Regulated Investment Company (IRC 851)
Cemetery

Financial Institution
Production Credit Association
(Tenn. Code Ann. § 56-4-401-406)

	16.	Series LLC Entity Information (complete if applicable)
FEIN for Master LLC:
Entity Name for Master LLC:
Location Address for Master LLC:
Telephone Number for Master LLC:
State of Domestic Certificate of Authority for master LLC:
	17.	Nature of Business
Wholesale
Manufacturing

Retail

Both Wholesale/Retail
Marketplace Facilitator

Service

Contractor
Other
Short-term Rental Marketplace

	 18.	 Business Activity

	 19.	 NAICS Code (if known)

	 20.	 Identify Owners, Officers, Members, or Partners (Attach additional names on separate sheet.
Legal Name

Legal Name

Title

Title

FEIN or SSN

FEIN or SSN

Address

Address

City

State

Zip Code

City

Telephone Number

Telephone Number

Email Address

Email Address

	 21.	 The statements made on this application are true to the best of my knowledge and
		
belief. This application must be signed by an owner, officer, member or
		
partner of the entity listed above. Do not print or use a stamp.
Signature:

Owner, Officer, Member, or Partner

Date:

State

See instructions.)

Zip Code

Department Use Only

INSTRUCTIONS: Application for Registration
General Information
The Application for Registration is used to apply for tax registration for the major taxes applicable to businesses
and administered by the Tennessee Department of Revenue. It also is used to register as a wine direct shipper. This
application does not register taxpayers for all taxes, fees, or permits. Additional information may be required.
Realty transfer tax and mortgage tax are administered by the county clerk’s office. Contact your local official in your
area for registration information.
Registration for business tax using this application will not be complete until you have paid the business license fee
and obtained your business license from the appropriate county clerk and, if applicable, city business tax official.
You must submit a fully completed the application in a timely manner to ensure that you are properly registered for
all taxes administered by the Department of Revenue that are applicable to your business. For information on how
to register a business online, you may visit the Department’s website at www.tn.gov/revenue and click on E-file and
Pay. Alternatively, this application can be mailed or delivered to any Taxpayer Services Division office.
You must complete one application for each business location that you own. Except for business tax, you will receive
the appropriate certificate of registration, license, or permit for each location within a few days after the completion
and return of this form. The certificate, license, or permit must be publicly displayed at the location for which it is
issued. As previously stated, the business tax license must be obtained from the county clerk or city official.
It is important that you notify the Department if:
•	 The business ownership changes in any manner including:
o selling or closing of the business,
o adding or changing partners,
o any transfer or change in the ownership of the business,
o any change in corporate structure requiring a new charter or certificate of authority; or
• The business location changes.
Tax-exempt entities eligible for sales and use tax exemption under Tenn. Code Ann. § 67-6-322 wishing to register
for a nonprofit sales and use tax exemption certificate should use the Application for Exempt Organizations or Institutions. This application can be found on the Department’s website at www.tn.gov/revenue.
Instructions
1)	

Enter the legal name of the applicant.

2)	

Enter the DBA (doing business as) name of the applicant, if different from the legal name.

3)	

Enter the applicant’s physical business location address. Do not enter a post office Box.

4)	

Enter the applicant’s mailing address. This address can be a post office Box.

5)	

Enter the applicant’s legal address. This should be the physical address where the business records are 		

	

located. Do not enter a post office Box.

6)	

Enter the applicant’s business telephone number, business fax number, and business email address.

7)	

Enter a contact person’s name, telephone number, and email address.

8)	

Enter the applicant’s business start date in Tennessee.

9)	

Enter the applicant’s fiscal year end date.

10)	

Enter the applicant’s Federal Employer Identification Number (FEIN) or Social Security Number (SSN).

11) Select the type of ownership.
	

a. If this is a partnership, choose the type of partnership.
b. If this is a limited liability company, choose all that apply.
c. If this is a corporation, choose all that apply.

12) Enter the applicant’s Tennessee Secretary of State Control number, if applicable, and the primary state of
		

charter or registration.

13) Select all taxes for which the applicant is registering. If registering for business tax, enter the business tax
		

		
		

classification and the name of the county and city, if applicable, in which you are doing business.

14) If registering for sales and use tax, complete this section.
15) If registering for franchise and excise tax, check the box of any type that applies. Skip this section if none of the 		
	

options are applicable.

16) If registering as a series LLC, provide the FEIN, entity name, location address, telephone number, and state of 		
	

domestic certificate of authority for the master LLC.

17) Indicate the nature of the applicant’s business.
18) Provide a detailed description of the principal business activity at this location, including the major products 		
		 and/or services sold.
19) Enter the North American Industry Classification System (NAICS) code for the primary business activity, if 		
	

known.

20) Identify all owners, officers, members, or partners of the business. Enter the social security number, address, 		
	

telephone number, and email address for each one listed. If the owner is another business, enter the business 		

		 FEIN. You may attach a separate sheet for additional owners, officers, members, and partners.
21) The application must be signed by an owner, officer, member, or partner of the organization. Do not print or		
use a signature stamp. Applications signed by an accountant, bookkeeper, or agent for the business and
		 unsigned applications will be returned unprocessed.