• Home
• Passports
• Name Change
• Birth/Death Certificates
• Guardianship/Conservators
• Business Information
  • Business Tax Licensing
  • Tax Reporting
  • Beer Permits
  • License Termination
  • Transient Vendor Permit
  • Hotel/Motel Tax
  • FAQ's
• Estates/Wills
  • Probate
  • Costs/Fees
  • TN Inheritance Tax Information
• Marriage License
  • Information & Fees
  • Officiate Information
• Emissions Testing
  • Information
  • Locations
  • Exemptions
  • Failed Test
• License Plates
  • RENEW ONLINE
  • Renew In Person
  • Renew by Mail
  • Disabled Plates and Placards
  • Specialty Plates
  • Boat Registration
• Vehicle Title
  • New Vehicle
  • Pre-Owned Vehicle
  • Reconstructed or Salvage Title
  • Duplicate Title
  • Note a Lien
• Notary Public
  • Application
  • Duties/Liabilities
  • Affidavits/Acknowledgements
  • Notary Name Change
• Forms

Business License – Frequently Asked Questions

Is Sales Tax included in gross income?

No.

Is Business Tax due on Commissions?

Yes.

Is a City Business License required if a business is located within the city limits of LaVergne, Murfreesboro or Smyrna?

Yes. Contact the appropriate City Hall as listed.

Murfreesboro City Hall
111 West Vine Street
Murfreesboro, TN 37130
(615) 893-5210

Smyrna City Hall
315 South Lowry Street
Smyrna, TN 37167
(615) 459-2553

Is a Rutherford County Business License required if a truck driver is regulated through the ICC?

No.

Is a Rutherford County Business License required for Manufacturers and Non-Profit Organizations?

No.

Can a business deduct the Rutherford County Tangible Personal Property Tax paid from the Rutherford County Business Tax due?

Yes, if the Rutherford County Tangible Personal Property Tax is paid within the Class Period. Please contact the Office of the Rutherford County Trustee at (615) 898-7705 to obtain the amount of tax paid, date tax paid and receipt number.

Can sub-contractors be deducted from Rutherford County Business Tax due?

Yes, only if the name, address, occupation and amount paid to sub-contractor is listed and attached to Business Tax Form.

Is a Daycare required to obtain a Rutherford County Business License?

Yes, after a permit is obtained from the Rutherford County Health Department if keeping over four (4) children.

Rutherford County Health Department
303 North Church Street
Murfreesboro, TN 37130
(615) 898-7785

When can I pay a wholesale business tax rate?

When at least 20% of gross income is wholesale.

Is a sub-contractor required to obtain a Rutherford County Business License if not on a Contractors' regular payroll?

Yes.

Where can a Contractor's License be obtained?

Contact the State of Tennessee at (615) 741-8307.

How is a Corporation formed?

Contact the State of Tennessee at (615) 741-2286.

If I pay rent on a booth for hair cutting &/or manicures do I need a Rutherford County Business License?

Yes.

Are Sales Representatives for Avon, Mary Kay Cosmetics, Tupperware and etc. required to obtain a Rutherford County Business License?

Yes, if gross sales are more than $3,000.00 in a twelve-month period.

Where can I obtain a Tennessee Sales Tax Number Form?

The Office of the Rutherford County Clerk or you may call the State Sales Tax Division at (615) 253-0600.

Where can I obtain a Federal Identification Number?

Please call 1-800-829-1040.

Links