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Tennessee · Form BUS 428

Tennessee business tax return (receipts over $100,000 in a county or city)

File the business tax return with the Department of Revenue for each county and city where the business has more than $100,000 in gross receipts, by the 15th day of the fourth month after the year ends, and keep the business license from each county clerk current.

When
By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency
Tennessee Department of Revenue
Form
Form BUS 428
Applies to
Every company based in or operating in Tennessee, above a revenue threshold.
Fee
A gross receipts tax by classification, from 0.02% to 0.3%, with a $22 minimum, for businesses with more than $100,000 in gross receipts in a county or city
If missed
5% a month late, up to 25%, plus interest
Source
www.tn.gov, read October 22, 2026
J
Jay explains

Alongside the franchise and excise tax, Tennessee taxes gross receipts through the business tax, administered by the Department of Revenue but owed to each county and city where the business has a location with more than $100,000 in receipts. The return is due by the 15th day of the fourth month after the year ends, April 15 for a calendar year, and the county clerk issues the business license once it is filed. A location with $3,000 to $100,000 in receipts holds a minimal activity license from the county clerk instead and files no return. The line is shown from the $100,000 revenue band.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in Tennessee

Tennessee annual reportTennessee annual reportTennessee annual reportTennessee nonprofit annual reportTennessee charitable solicitation registration renewalTennessee franchise and excise tax returnTennessee unemployment insurance wage reportTennessee sales tax return

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An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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