Tennessee Department of Revenue

The Tennessee Department of Revenue oversees tax and motor vehicle title and registration administration. The department is responsible for enforcing revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance.

About the Department of Revenue

The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2007-2008 fiscal year, the department collected $11.2 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2007-2008 fiscal year. The magnitude of collections by the department makes possible a lower cost of collection per tax dollar than local communities could achieve. The funds collected by the Department of Revenue help educate children, build highways and state parks, rehabilitate disabled citizens, and operate city and county governments.

More than 1,100 people work for the Department of Revenue in jobs ranging from taxpayer assistants to tax auditors to title and customer service representatives. It is the responsibility of these employees to provide fair, firm, and effective enforcement of the tax laws with courteous and friendly service. Personnel in the department receive tax payments, process returns, maintain detailed records, issue administrative rulings, and perform audits to ensure accuracy and propriety. [http://www.state.tn.us/revenue/]

About the Commissioner

Reagan Farr was appointed commissioner of the Tennessee Department of Revenue by Governor Phil Bredesen on January 20, 2007. In 2003, Commissioner Farr joined the Department of Revenue as assistant commissioner for tax administration with responsibility for the Audit, Legal and Taxpayer Services Divisions. He was promoted to deputy commissioner, a role in which he served as the department's primary legislative liaison and tax policy coordinator, in 2004. Prior to joining the department, he was with Ernst & Young where he practiced in the state and local tax arena. Commissioner Farr earned a law degree from the University of North Carolina in Chapel Hill, North Carolina, and a bachelor's degree in economics from Louisiana State University in Baton Rouge, Louisiana. [http://www.state.tn.us/revenue/aboutus/aboutcommissioner.htm]

Services

The department’s initiatives include educating and assisting taxpayers, enforcing tax laws fairly and consistently, promoting and implementing electronic commerce to improve timeliness and accuracy in accounting for all collected funds, usingautomation and innovative methods to improve services, and administering the state’s motor vehicle title and registration laws.

Taxpayer Education and Assistance. Taxpayer assistance is available via the agency’s Web site at www.Tennessee.gov/revenue [http://www.state.tn.us/revenue/] , by telephone from 7 a.m. until 5 p.m. Central time, or by visiting Department of Revenue offices throughout the state. Tax help is available by e-mail at [e-mail]. The agency’s Web site [http://www.state.tn.us/revenue/] provides taxpayers on-line tax filing options and access to vital tax information, forms and publications, and fiscal information. During fiscal year 2007-2008, the Web site [http://www.state.tn.us/revenue/] was accessed more than 6.7 million times. Tax help also is available by telephone in-state via toll-free number [phone]. Nashville-area residents and out-of-state callers should call [phone]. Revenue also provides updates and information via e-mail list services. Visit the Web site to subscribe. [http://state.tn.us/revenue/listserv.htm] The department offers the public a wide range of information through its seminars for taxpayers and tax practitioners. Speakers are available through the Speakers Bureau at [phone] [http://state.tn.us/revenue/seminars/index.htm] .

Local Government Assistance.The Department of Revenue works hand-in-hand with counties and cities to answer questions, prepare reports, and ensure that taxes are distributed correctly among the 445 local governments in the state of Tennessee.

Title and Registration.The Department of Revenue provides motor vehicle title and registration services with regard to passenger and commercial motor vehicles, motorcycles, ATVs, trailers and mobile homes. Working with county clerks throughout the state, the department registers approximately 6.2 million vehicles and issues 2.2 million new titles each year. The Vehicle Services hot line is available statewide toll-free at [phone] and to Nashville-area and out-of-state callers at [phone]. Information about titling and registering a motor vehicle is also available on the department’s Web site. [http://www.state.tn.us/revenue/]

Research Assistance.The Department of Revenue conducts tax research and economic analysis to assist decision makers in other areas of state and local government. The Research Division estimates potential revenue impacts of proposed legislation, helps develop state tax revenue forecasts, and evaluates comparative tax policies to determine fiscal effects.

Enforcement and Compliance.The Audit and Tax Enforcement Divisions and Special Investigations Section handle many aspects of the department’s enforcementand compliance activities. The Audit Division has offices across the state as well as six offices located outside Tennessee, and primarily reviews taxpayer records to determine compliance with state tax laws and educates taxpayers about tax requirements. The Tax Enforcement Division manages, tracks, and collects delinquent taxpayer accounts. The Special Investigations Section detects, investigates and seeks prosecution of tax-related fraud. To report tax fraud, call (800) FRAUDTX (372-8389). Both Tax Enforcement and Special Investigations employees are located across the state of Tennessee.

Revenue Processing.Approximately 2.1 million checks and 10.8 million documents, including vehicle titles, vehicle registrations and tax returns, flow through the Processing Division annually. This division also handles returns and payments filed electronically,and performs lockbox services for eight other state agencies. The department continues to promote electronic tax filing either through electronic data interchange or through the state’s Web portal. Currently, electronic filing of the individual income tax, professional privilege tax, sales and use tax, consumer use tax, and franchise and excise tax minimum and estimated payment returns and extensions is available via the department’s Web site. Payment by credit card is available at the department’s Web site for individual income tax, franchise and excise tax, professional privilege tax, sales and use tax, and bill payments. Electronic funds transfer is also available. Many business tax registration activities also can be done online. Information about motor fuel tax electronic data interchange and sales and use tax certified software providers is available on Revenue’s Web site. [http://state.tn.us/revenue/eservices/index.htm]

Contact Information

Tax Information

www.Tennessee.gov/revenue [http://state.tn.us/revenue]

[e-mail]

"24-hour Message Center:"

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

"Tax Practitioner Hot Line:"

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

Fax: [phone]

"Streamlined Sales Tax Information:"

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

E-mail: [e-mail]

"Electronic Commerce Hot Line:"

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

"Local Government Hot Line:" [phone]

"Tax Fraud Hot Line:" (800) FRAUDTX or [phone]

"Penalty Waivers:" [phone]

"Refunds:" [phone]

"Voluntary Disclosure:" [phone]

"Brand Registration for Distilled Spirits and Wine:" [phone]

"Franchise and Excise Tax Reinstatements and Dissolutions:" [phone]

"Individual Income Tax:"

Audit Staff: [phone]

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

"Inheritance, Estate and Gift Taxes:"Audit Staff: [phone]

"Liquor-by-the-drink Tax Technical Information:"

Bonds: [phone]

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

"Professional Privilege Tax:"Professional Tax Licensing Boards [http://state.tn.us/revenue/tntaxes/proftaxboards.htm]

Vehicle Title and Registration

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

Fax: [phone]

E-mail: Email.T&[e-mail]

Mailing Address:

Vehicle Services Section

Taxpayer and Vehicle Services Division

44 Vantage Way, Suite 160

Nashville, TN 37243-8050

Motor Carrier

"International Registration Plan (IRP):"

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

"International Fuel Tax Agreement (IFTA):"

Statewide toll-free: [phone]

Nashville-area and out-of-state: [phone]

"Intrastate Authority : [phone]"

Mailing Addresses:

Nashville office:

Motor Carrier Services

301 Plus Park

Nashville, TN 37217-1036

(Please see above for telephone numbers.)

Fax: [phone]

Humboldt office:

Motor Carrier Services

221 Highway 45 West

Humboldt, TN 38343

[phone]

Fax: [phone]

General Information Numbers:

"Taxpayer and Vehicle Services:"

Nashville Office: [phone]

Chattanooga Office: [phone]

Jackson Office: [phone]

Johnson City Office: [phone]

Knoxville Office: [phone]

Memphis Office: [phone]

Murfreesboro Road Office (Nashville Regional Office): [phone]

"Audit Division:" [phone]

"Hearing Office:" [phone]

"Human Resources:" [phone]

"Legal Office:" [phone]

"Tax Enforcement:" [phone]

"Special Investigations:" [phone]

"Liens/Releases:" [phone]

"Bankruptcy:" [phone]

ee also

* [http://www.state.tn.us/revenue/ Tennessee Department of Revenue]

External links

* [http://www.state.tn.us/sos/bluebook/07-08/27-Revenue.pdf The Tennessee Blue Book's section on the Department]
* [http://www.tennessee.gov State of Tennessee Web site]
*Tennessee General Assembly