Rules & Regulations of the State of Tennessee Title 1320 - Revenue
Here’s a structured overview of Tennessee Rules & Regulations, Title 1320 – Revenue, based on the official Compilation:
📚 Title 1320 – Revenue
Organizational Structure
Title 1320 is divided into nine subtitles, each overseen by a specific division of the Tennessee Department of Revenue
1320‑01: Administrative Division – Rules governing internal procedures
1320‑02: Collections Division – Guidelines for revenue collection
1320‑03: Inheritance, Gift, and Income Taxes – Regulations on personal taxes
1320‑04: Miscellaneous Tax Division – Covers various other taxes
1320‑05: Sales and Use Tax Division – Guidelines for sales and use tax
1320‑06: Franchise and Excise Tax Division – Rules for business tax compliance (regulations.justia.com)
1320‑07: Petroleum Tax Division – Regulations on fuel taxation
1320‑08: Vehicle Services Division – Rules for motor vehicle services
1320‑09: Tobacco Product Manufacturers and Wholesalers Rules – Oversight of tobacco-related taxes (regulations.justia.com)
These rules are current through at least March 23, 2025 .
🔍 Spotlight: Franchise & Excise Tax Division (1320-06)
Subtitle 1320‑06 covers the Franchise and Excise Tax Division (regulations.justia.com).
Example: Rule 1320‑06‑01‑.42 establishes the Sales Factor criteria—market-based sourcing for non‑tangible sales for corporation apportionment (law.cornell.edu). This clarifies how service and intangible transactions are allocated to Tennessee based on delivery location.
🕰️ Rule History & Updates
Original chapters (1320‑01‑01 through 1320‑06‑16) were certified on June 7, 1974, following legislative action (law.cornell.edu, law.cornell.edu).
Subsequent amendments and repeals are documented in each rule’s administrative history (law.cornell.edu).
📌 How to Access the Rules
Official PDF versions are hosted on the Tennessee Secretary of State’s site (TNSOS), e.g., vehicle services rules in Subtitle 1320‑08-13 (publications.tnsosfiles.com).
The complete rules are browsable via TNSOS’s “Effective Rules and Regulations” directory (sos.tn.gov).
The Justia site offers convenient online access, but with the notice that their copies may not reflect the absolute latest amendments .
✅ Summary Table
Subtitle Number
Division
Scope
1320‑01
Admin
Internal revenue procedures
1320‑02
Collections
Revenue collection rules
1320‑03
Income Taxes
Personal tax rules
1320‑04
Misc Tax
Miscellaneous tax rules
1320‑05
Sales Tax
Sales/use tax rules
1320‑06
Franchise & Excise
Business tax compliance
1320‑07
Petroleum
Fuel tax regulations
1320‑08
Vehicle Services
Vehicle titling & registration
1320‑09
Tobacco
Tobacco taxation & oversight
👉 Next Steps
Need specific rule text or PDFs? I can fetch exact chapters or download them directly.
Want a deeper dive? Let me know if you'd like summaries of particular subtitles (e.g., sales tax rules, inheritance tax, vehicle services, etc.).
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