About Electronic Filing With the Department of Revenue

State law (Tenn. Code Ann. Section 67-1-115) allows the Department of Revenue to require any tax return, report, claim, statement or other document filed with the department, including any payments, to be filed electronically.  Electronic filing allows the department to process returns and payments quickly and efficiently, saving the state money.

Below are the taxes and fees for which the department currently requires online filing. Please check here for updates. 

Tax TypeEffective DateWhat Must Be Filed Electronically
Alcoholic beverage taxesApril  1, 2020All returns
Beer taxesApril 1, 2020All returns
Business taxJan. 1, 2014All returns
Franchise & excise taxSept. 1, 2018All returns 
Gross receipts taxesApril 1, 2020All returns
Hall income taxSept. 1, 2018All returns 
Liquor-by-the-drink taxJuly 15, 2017All returns
Motor oil, tire, and solid waste management feesApril 1, 2020All returns
Professional privilege taxJan. 1, 2013All returns
Sales and use taxOct. 1, 2013All returns
Severance taxesApril 1, 2020All returns
Tobacco taxes and reportsJuly 15, 2017All returns and reports
Unauthorized substances April 1, 2020All returns