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Tennessee Sales & Use Tax and Business Tax Registration (Certificate of Registration): Nashville restaurant guide

Tennessee Department of Revenue

What it is

Registers you to collect Tennessee sales tax on meals and drinks and sets up your state business tax account.

When a restaurant needs it

Before your first sale. TABC asks for the Sales & Use Tax Certificate with a liquor license application.

How to apply

Register online in TNTAP using 'View Registration Links' on the TNTAP homepage, then choose the new-business registration.

Documents you’ll need

FEIN
Secretary of State control number
Owner/officer SSNs and addresses
Business start date and location
NAICS / business activity

Fee

No fee stated on the Department's registration pages — confirm in TNTAP

Processing time

Up to 10 business days for business tax registration

Renewal

Sales tax returns on your assigned schedule; annual business tax return

Who files

The owner or a CPA/bookkeeper with TNTAP access can register.

Good to know

The general state sales tax rate is 7%, plus the local rate. Check the Department's tax-rate pages for Davidson County's local rate.

Official source

TN Revenue — Business tax registration & licensing · TN Revenue — GEN-1 Registering a new business

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Last reviewed 2026-10-06. Guidance only, not legal advice.