Tennessee Department of Revenue

1. Tennessee Department of Revenue Public Chapter 530, passed by the legislature and signed into law on June 25, 2009 makes many changes in Tennessee’s business tax laws. Over the next few minutes, we’ll explore these changes and their impact on businesses, cities and counties, and the state. Please feel free to ask any questions as we go along. There may be some unanswered questions at this point, so we’ll capture these and publish answers on our website and attempt to clarify this in other public outreach areas.Public Chapter 530, passed by the legislature and signed into law on June 25, 2009 makes many changes in Tennessee’s business tax laws. Over the next few minutes, we’ll explore these changes and their impact on businesses, cities and counties, and the state. Please feel free to ask any questions as we go along. There may be some unanswered questions at this point, so we’ll capture these and publish answers on our website and attempt to clarify this in other public outreach areas.

2. 2 A Little History… Began in 1971 – 41 years old! A privilege tax imposed upon all businesses that sell tangible personal property – either wholesale or retail – and some businesses that render services In 1971, Business Tax was enacted by the State Legislature to replace an ad valorem tax on merchant’s inventories, along with some other local taxes and gross receipts taxes. For about 37 years, the business tax law had been basically unchanged, except for a rate change in 2002. Of course, Public Chapter 530 in the Acts of 2009 made significant changes. The law defines this tax as a privilege tax and imposes it upon sellers and providers of services. Some businesses are taxed at a wholesale rate, while others pay a retail rate. We’ll get into details on this in a few minutes. In 1971, Business Tax was enacted by the State Legislature to replace an ad valorem tax on merchant’s inventories, along with some other local taxes and gross receipts taxes. For about 37 years, the business tax law had been basically unchanged, except for a rate change in 2002. Of course, Public Chapter 530 in the Acts of 2009 made significant changes. The law defines this tax as a privilege tax and imposes it upon sellers and providers of services. Some businesses are taxed at a wholesale rate, while others pay a retail rate. We’ll get into details on this in a few minutes.

3. 3 Who’s in Charge? Cities and Counties Business tax law allows local governments, via a local ordinance or resolution, to levy business tax 92 counties have business tax; 210 cities also license businesses Only local governments can issue licenses State of Tennessee Responsible for return processing, tax payments, audit, and collection functions Handles tax accounting – money back to local governments Currently, there are 92 counties that impose the tax (exceptions are Clay, Claiborne, and Morgan counties) and 210 cities also impose the tax. Counties do this by charter resolution and cities through passing an ordinance by the city council. The cities and counties have always issued business licenses at the local level, and will also continue to do so under recently enacted provisions. Since the beginning of business tax in 1971, the major responsibility of administration rested on the shoulders of the local governments. They have licensed businesses, accepted tax returns and payments, and handled collection and enforcement efforts in their communities. Public Chapter 530 changed this into more of a shared responsibility, with the state accepting a more central role. These changes have allowed both the state and the local governments to more easily administer the tax and allowed the state to use more of the tools at its disposal to collect money and to audit taxpayers when necessary. Currently, there are 92 counties that impose the tax (exceptions are Clay, Claiborne, and Morgan counties) and 210 cities also impose the tax. Counties do this by charter resolution and cities through passing an ordinance by the city council. The cities and counties have always issued business licenses at the local level, and will also continue to do so under recently enacted provisions. Since the beginning of business tax in 1971, the major responsibility of administration rested on the shoulders of the local governments. They have licensed businesses, accepted tax returns and payments, and handled collection and enforcement efforts in their communities. Public Chapter 530 changed this into more of a shared responsibility, with the state accepting a more central role. These changes have allowed both the state and the local governments to more easily administer the tax and allowed the state to use more of the tools at its disposal to collect money and to audit taxpayers when necessary.

4. 4 A Shared Responsibility: State and Local Governments County clerks and designated city officials issue business licenses for a one-time fee of $15 County clerks and designated city officials renew business licenses annually for no additional fee when the tax return has been filed and taxes paid with the Department of Revenue Transient vendor and flea market licenses are obtained with the local governments The license is obtained from the county clerk or city recorder. If the business is located inside the city limits of a city having passed a business tax ordinance, the taxpayer is afforded the privilege of paying the tax twice. In fact , an attorney general’s opinion, #03-103 dated 8/19/2003, states this is not “impermissible double taxation” because this is exactly what the legislature intended when they passed state code section 67-4-704. The license fee is $15 and applies to the initial license. The renewal requires no additional fee. As mentioned before, tax returns and payments go to the state, while local governments handle transient vendors and flea markets. The license is obtained from the county clerk or city recorder. If the business is located inside the city limits of a city having passed a business tax ordinance, the taxpayer is afforded the privilege of paying the tax twice. In fact , an attorney general’s opinion, #03-103 dated 8/19/2003, states this is not “impermissible double taxation” because this is exactly what the legislature intended when they passed state code section 67-4-704. The license fee is $15 and applies to the initial license. The renewal requires no additional fee. As mentioned before, tax returns and payments go to the state, while local governments handle transient vendors and flea markets.

5. 5 Which Businesses Need a Business License? Generally, any person in business for profit or gain who has gross taxable receipts of $3,000 per year or more must have a business license for each place of business Contractors: $50,000 within the taxing jurisdiction Exemptions apply Notice that a license if required for each place of business. If you have more than one location, you need a license for each location. If they are in the same jurisdiction, say two stores inside the same city limits, a consolidated return can be filed with the permission of the commissioner of the Department of Revenue. Keep in mind that the $3,000 rule is based on taxable receipts- we’ll talk more about what’s taxable and what is not taxable later. For contractors, they must get a license and pay taxes to any jurisdiction where they do $50,000 or more of gross sales. Many contractors have multiple business licenses and file and pay several tax returns because of this. The law prescribes that the contractor not report these sales on their home jurisdiction’s return. It’s worth mentioning here that blind vendors are exempt from the licensing requirements if their capital is less than $2,500. There are also other types of businesses that are exempt as well. Let’s talk about that... Notice that a license if required for each place of business. If you have more than one location, you need a license for each location. If they are in the same jurisdiction, say two stores inside the same city limits, a consolidated return can be filed with the permission of the commissioner of the Department of Revenue. Keep in mind that the $3,000 rule is based on taxable receipts- we’ll talk more about what’s taxable and what is not taxable later. For contractors, they must get a license and pay taxes to any jurisdiction where they do $50,000 or more of gross sales. Many contractors have multiple business licenses and file and pay several tax returns because of this. The law prescribes that the contractor not report these sales on their home jurisdiction’s return. It’s worth mentioning here that blind vendors are exempt from the licensing requirements if their capital is less than $2,500. There are also other types of businesses that are exempt as well. Let’s talk about that...

6. 6 Some Businesses Are Exempt From Business Tax Tennessee Code Annotated Section 67-4-708(3)(c) Exempt Services: Legal, medical, dental, education, nonprofits, veterinary, churches, others Tennessee Code Annotated Section 67-4-712 Manufacturers Producers selling livestock, poultry, nursery stock, and other farm products directly from the farm Employees and other miscellaneous exemptions There are lots of exemptions listed in these code sections. Examples of a few are non-profit organizations, churches, charities, employees, and those people doing occasional and isolated sales, like having a yard sale once a year. Housekeeping or domestic services in the household are also exempt, but a large group of people who are in professional occupations are also exempt – doctors, lawyers, dentists, accountants, engineers, and architects are examples. As you may know, these professional occupations are instead subject to a special tax called a Professional Privilege Tax tax of $400 per year. In the past few years, certain agricultural services performed by farmers for other farmers have been added as exempt services, like bushhogging, for example. These exemptions apply only to this type of activity. If the business does something else taxable, they may be liable for tax on that activity.There are lots of exemptions listed in these code sections. Examples of a few are non-profit organizations, churches, charities, employees, and those people doing occasional and isolated sales, like having a yard sale once a year. Housekeeping or domestic services in the household are also exempt, but a large group of people who are in professional occupations are also exempt – doctors, lawyers, dentists, accountants, engineers, and architects are examples. As you may know, these professional occupations are instead subject to a special tax called a Professional Privilege Tax tax of $400 per year. In the past few years, certain agricultural services performed by farmers for other farmers have been added as exempt services, like bushhogging, for example. These exemptions apply only to this type of activity. If the business does something else taxable, they may be liable for tax on that activity.

7. 7 Deductions and Exclusions Allowed for Certain Taxpayers Deductions (included in gross, but subtracted) Cash Discounts Returns Trade-Ins Payments to Subcontractors Services Performed in other States Sales in Interstate Commerce Exclusions (never included at all on return) Taxes – Sales, LBD Finance Charges Lottery Ticket Sales Receipts for Items Exempt from Business Tax Some specific deductions and exclusions are permitted. Keep in mind that deductions would be from items already included in the business’ income- Federal excise tax on beer is an example, contractors payments to subcontractors, and discounts or repossessions. For exclusions, sales taxes, liquor by the drink taxes, and lottery ticket sales (but not the 6% commission they received from the lottery corporation). Of course, out-of-state sales would be excluded. Some specific deductions and exclusions are permitted. Keep in mind that deductions would be from items already included in the business’ income- Federal excise tax on beer is an example, contractors payments to subcontractors, and discounts or repossessions. For exclusions, sales taxes, liquor by the drink taxes, and lottery ticket sales (but not the 6% commission they received from the lottery corporation). Of course, out-of-state sales would be excluded.

8. 8 Personal Property Taxes Are Partially Deductible Credit can offset up to 50% of the total business tax liability By location and jurisdiction Under prior business tax law, personal property taxes could only be allowed to offset the local portion of the tax liability. Public Chapter 530 changed this and the law now provides that a business owner may deduct the personal property tax against the entire liability, but is limited to 50% of the overall liability. This is a much easier calculation to make for most people! As for location and jurisdiction, Public Chapter 1134, Section 44 now clarifies this provision to apply to only personal property located at that location and that the deduction is taken separately for the county and city. Under prior business tax law, personal property taxes could only be allowed to offset the local portion of the tax liability. Public Chapter 530 changed this and the law now provides that a business owner may deduct the personal property tax against the entire liability, but is limited to 50% of the overall liability. This is a much easier calculation to make for most people! As for location and jurisdiction, Public Chapter 1134, Section 44 now clarifies this provision to apply to only personal property located at that location and that the deduction is taken separately for the county and city.

9. 9 What Your Business Does Determines Your Tax Rate Your “dominant business activity” determines your classification Dominant business activity is “the major and principal source” of taxable gross sales The classifications and rates we’ll be talking about in a moment are based on whatever business activity is dominant for that entity. Only the retailer knows how the business derives its taxable business tax receipts- selling cars, candy bars, gas, or whatever they do. It’s how they get their taxable receipts that determines their rate. And for exempt entities, say like an insurance agent who decides he’ll sell cars on the side, he’ll owe business tax on the car sales and, for purposes of the business tax, he’ll be a car dealer.The classifications and rates we’ll be talking about in a moment are based on whatever business activity is dominant for that entity. Only the retailer knows how the business derives its taxable business tax receipts- selling cars, candy bars, gas, or whatever they do. It’s how they get their taxable receipts that determines their rate. And for exempt entities, say like an insurance agent who decides he’ll sell cars on the side, he’ll owe business tax on the car sales and, for purposes of the business tax, he’ll be a car dealer.

10. 10 Classes and Tax Rates are Tied Together There are five classifications of businesses defined in the statute Each of these classifications is subject to a different rate Rates within some classifications also vary according to whether the sales are made at wholesale or retail A business is either a wholesaler or a retailer – apportioning is not allowed As it says here, there are five classifications of businesses, with the fifth classification being financial institutions, specifically industrial loan and thrift companies. The business tax on this class is administered by the Department of Revenue, but we won’t be discussing that here today. But remember, there are different rates of tax for each classification and those rates are further split out into a wholesale and a retail rate. Wholesale rates are less than retail, so obviously business want the wholesale rate whenever possible. Businesses must be either taxed as wholesale or retail. The law says to be shown as a wholesaler, more than 50% of the taxable gross sales must be at wholesale. Otherwise, the business is considered to be a retailer. Apportioning sales between wholesale and retail is not allowable.As it says here, there are five classifications of businesses, with the fifth classification being financial institutions, specifically industrial loan and thrift companies. The business tax on this class is administered by the Department of Revenue, but we won’t be discussing that here today. But remember, there are different rates of tax for each classification and those rates are further split out into a wholesale and a retail rate. Wholesale rates are less than retail, so obviously business want the wholesale rate whenever possible. Businesses must be either taxed as wholesale or retail. The law says to be shown as a wholesaler, more than 50% of the taxable gross sales must be at wholesale. Otherwise, the business is considered to be a retailer. Apportioning sales between wholesale and retail is not allowable.

11. 11 Business Tax Classification 1 Classification 1 (A, B, C, or D) Retail and Wholesale Rates, except for 1(D), which is retail only Filing year: January - December Due Date: February 28 following period Rates vary from .001 - .0005 retail & .00025 - .000375 wholesale Sales include food, lumber, tools, hay, seeds, and gasoline Gasoline wholesalers are Classification 1B As we mentioned before, you have to pick a classification for the business. These are outlined in the Tennessee Code Annotated and we’ll discuss each major area. Keep in mind the definition as shown here- the major source of taxable gross sales. Only the business owner will know this. Also, there are a few cities and counties that impose a rate less than those mentioned here. This is allowable per Tenn. Code Ann. Section 67-4-704. Additionally, Public Chapter 1134, Section 43 clarifies that gasoline wholesalers are Classification 1B – previously, there was some misunderstanding about them possibly being Classification 1A. As we mentioned before, you have to pick a classification for the business. These are outlined in the Tennessee Code Annotated and we’ll discuss each major area. Keep in mind the definition as shown here- the major source of taxable gross sales. Only the business owner will know this. Also, there are a few cities and counties that impose a rate less than those mentioned here. This is allowable per Tenn. Code Ann. Section 67-4-704. Additionally, Public Chapter 1134, Section 43 clarifies that gasoline wholesalers are Classification 1B – previously, there was some misunderstanding about them possibly being Classification 1A.

12. 12 Business Tax Classification 2 Classification 2 Has retail and wholesale rates Filing Year: April - March Due Date: May 31 following period Rates: .0015 retail & .000375 wholesale Sales include motor vehicles, clothing, and home furnishings This classification involves sales of tangible personal property. Any business selling tangible personal property that is not specifically named or described in this or any other classification uses this classification. Other classification 2 businesses include florists, nurseries, and restaurants that prepare food and drinks, including alcoholic beverages, for consumption on and/or off the premises.This classification involves sales of tangible personal property. Any business selling tangible personal property that is not specifically named or described in this or any other classification uses this classification. Other classification 2 businesses include florists, nurseries, and restaurants that prepare food and drinks, including alcoholic beverages, for consumption on and/or off the premises.

13. 13 Business Tax Classification 3 Classification 3 Has retail and wholesale rates Filing Year: July - June Due Date: August 31 following period Rates: .001875 retail & .000375 wholesale Sales include books, sports equipment, tobacco, and services Classification 3 is for service businesses. Some businesses that provide services are listed in this section as exempt and are not required to have a business license. Additionally, some businesses selling tangible personal property are also included in this classification. Classification 3 is for service businesses. Some businesses that provide services are listed in this section as exempt and are not required to have a business license. Additionally, some businesses selling tangible personal property are also included in this classification.

14. 14 Business Tax Classification 4 Classification 4 Retail only Filing Year: October - September Due Date: November 30 following period Rates: .001 retail; no wholesale Contractors who install and service personal property or construct and improve real property Sales of livestock, poultry, and farm products not made directly by the producer or grower Classification 4 is for contractors and for the sale of certain farm products. Persons receiving compensation from services such as constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing, or adding to any building are contractors and use this classification. Additionally, persons selling livestock, poultry, or other farm products that do not directly produce and sell their own products (farmers) would file under this classification. Classification 4 is for contractors and for the sale of certain farm products. Persons receiving compensation from services such as constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing, or adding to any building are contractors and use this classification. Additionally, persons selling livestock, poultry, or other farm products that do not directly produce and sell their own products (farmers) would file under this classification.

15. 15 Money is Shared Between Locals and the State Locals get $7.00 per return, then… 5% of collections, then… Remainder is split: 57% local / 43% state (less a 1.125% administrative fee from the state) Clearly, the main focus is that the main part of the tax responsibilities will shift from local governments to the state. Locals will hold on to licensing and fees associated with transient vendors and flea markets. The state will now have the duty to accept and process tax returns and payments, audit taxpayers as necessary, and seek collection from delinquent taxpayers. Collections are to be dispersed by allowing for $7.00 per tax return and 5% of the remaining proceeds back to the jurisdiction of the business. The remaining money is to be split by the state and local governments: 57% to the locals and 43% to the state, less a very small administrative fee to the state for handling this accounting. Clearly, the main focus is that the main part of the tax responsibilities will shift from local governments to the state. Locals will hold on to licensing and fees associated with transient vendors and flea markets. The state will now have the duty to accept and process tax returns and payments, audit taxpayers as necessary, and seek collection from delinquent taxpayers. Collections are to be dispersed by allowing for $7.00 per tax return and 5% of the remaining proceeds back to the jurisdiction of the business. The remaining money is to be split by the state and local governments: 57% to the locals and 43% to the state, less a very small administrative fee to the state for handling this accounting.

16. 16 Filing Correctly Returns are filed annually either by paper or electronically Returns are due within 60 days of the end of the tax period If the return becomes delinquent, penalty and interest is assessed Penalty can be waived under certain conditions; interest cannot be waived Businesses required to files sales tax electronically must file their business tax returns electronically All business tax filers owing $1000 or more must file electronically Tax returns will be automatically provided to taxpayers by mail from the Department of Revenue. Taxpayers who must file electronically for sales tax are required to file electronically for business tax over Revenue’s filing portal. Although this is part of the law, our commissioners have decided not to penalize filers who filed by paper in 2010 and 2011. Beginning in 2012, this will be enforced. Also, volunteers for electronic filing are encouraged to go ahead and file electronically if possible. Other filing rules remain the same regarding due dates and interest and penalty charges.Tax returns will be automatically provided to taxpayers by mail from the Department of Revenue. Taxpayers who must file electronically for sales tax are required to file electronically for business tax over Revenue’s filing portal. Although this is part of the law, our commissioners have decided not to penalize filers who filed by paper in 2010 and 2011. Beginning in 2012, this will be enforced. Also, volunteers for electronic filing are encouraged to go ahead and file electronically if possible. Other filing rules remain the same regarding due dates and interest and penalty charges.

17. 17 Closed for Business Final business tax return and payment must be made within 15 days of close of business Successors must withhold sufficient amount of purchase money to cover any unpaid business taxes, plus penalty and interest, until previous owner provides a clearance certificate from Revenue indicating business taxes have been paid New owner is liable unless clearance obtained or Revenue releases former owner or otherwise assigns liability and settlement For businesses that have closed or been sold, the owners must file their final business tax return within 15 days after the closing of the business and pay any tax due at that point. Any entity purchasing an existing business should seek a letter from the seller that the seller would obtain from Revenue indicating all taxes have been filed and paid. Otherwise, the successor entity would have to withhold money to make any potential payment until the previous owner’s account is settled. This makes the new owner liable for the previous debt, so potential buyers should be aware of this important provision. New owners are allowed to get a business license from their local jurisdictions, regardless of whether the debt has been paid. This successor liability only deals with the state’s ability to collect past due debts owed by the previous owner.For businesses that have closed or been sold, the owners must file their final business tax return within 15 days after the closing of the business and pay any tax due at that point. Any entity purchasing an existing business should seek a letter from the seller that the seller would obtain from Revenue indicating all taxes have been filed and paid. Otherwise, the successor entity would have to withhold money to make any potential payment until the previous owner’s account is settled. This makes the new owner liable for the previous debt, so potential buyers should be aware of this important provision. New owners are allowed to get a business license from their local jurisdictions, regardless of whether the debt has been paid. This successor liability only deals with the state’s ability to collect past due debts owed by the previous owner.

18. 18 Minimum Tax Due For All Taxpayers Classifications 1 through 4 = $22 Classification 5 = $450 (Maximum tax for Class 5 = $1,500) No such thing as a $0 business tax return As part of the revisions indicated in Public Chapter 530, all businesses must pay a minimum amount of tax. Classifications 1 through 4 pay $22. This represents the amount equal to a business license fee ($15) plus a $7.00 return fee. This is now classified under the new law as a minimum tax. Additionally, Classification 5 taxpayers pay a minimum tax of $450, but also have a maximum tax of $1,500. Classification 5 taxpayers are taxpayers who are required to obtain a certificate and a license from the Department of Commerce and Insurance under Title 45, Chapter 5. The three types of entities required under this section are industrial loan and thrift companies, industrial banks, and industrial investment companies. Public Chapter 1134, Section 45 further clarifies that all businesses are subject to these minimum tax requirements – no one files “zero” returns with the state. As part of the revisions indicated in Public Chapter 530, all businesses must pay a minimum amount of tax. Classifications 1 through 4 pay $22. This represents the amount equal to a business license fee ($15) plus a $7.00 return fee. This is now classified under the new law as a minimum tax. Additionally, Classification 5 taxpayers pay a minimum tax of $450, but also have a maximum tax of $1,500. Classification 5 taxpayers are taxpayers who are required to obtain a certificate and a license from the Department of Commerce and Insurance under Title 45, Chapter 5. The three types of entities required under this section are industrial loan and thrift companies, industrial banks, and industrial investment companies. Public Chapter 1134, Section 45 further clarifies that all businesses are subject to these minimum tax requirements – no one files “zero” returns with the state.

19. 19 Contractors Have Special Requirements Contractors can deduct amounts paid to a subcontractor if: The subcontractor has a business or contractor’s license, The contractor submits with the tax return the subcontractor’s name, address, license number, and amount paid, and Contractor maintains a copy of the license in his files. Revenue will ensure subcontractors pay their business taxes, using information from Schedule B. Public Chapter 530 has very specific rules regarding deducting payments to subcontractors. The three provisions shown here are required for any contracts issued after September 1, 2009. The legislature wished to ensure that subcontractors were compliant.Public Chapter 530 has very specific rules regarding deducting payments to subcontractors. The three provisions shown here are required for any contracts issued after September 1, 2009. The legislature wished to ensure that subcontractors were compliant.

20. 20 Electronic Filing Businesses required to file electronically for sales tax purposes must file electronically for business tax purposes Threshold is now $1000 Filing penalty can be $500 per return Payment penalty can be 5% of amount due Electronic filing information is available at the Department’s website www.TN.gov/revenue As mentioned earlier, electronic filing is required for some taxpayers. The department has notified taxpayers well in advance of their requirements. There is a $500 penalty fo each loc 5% penalty for paper check.nd will be producing official notices and publishing information on the website regarding electronic filing and all other aspects of this law change.As mentioned earlier, electronic filing is required for some taxpayers. The department has notified taxpayers well in advance of their requirements. There is a $500 penalty fo each loc 5% penalty for paper check.nd will be producing official notices and publishing information on the website regarding electronic filing and all other aspects of this law change.

21. 21 Statistics: Last Three Februaries Statistically, Revenue has been in the collection business for business taxes from businesses directly for about three years - for periods ending 12/31/09 or later. Let’s look at how this has played out by just sampling February for each year. In 2010, we collected $8.4 million for returns processed in February 2010. For 2011, the figure rose to $13.1 million. For 2012, reported collections were $17.2 million. So far this fiscal year, from July 2011 through February 2012, we’ve collected $62 million in business tax. In 2011 for the same period, it was $53.5 million, an increase of about $8.5 million, or about $16%. Statistically, Revenue has been in the collection business for business taxes from businesses directly for about three years - for periods ending 12/31/09 or later. Let’s look at how this has played out by just sampling February for each year. In 2010, we collected $8.4 million for returns processed in February 2010. For 2011, the figure rose to $13.1 million. For 2012, reported collections were $17.2 million. So far this fiscal year, from July 2011 through February 2012, we’ve collected $62 million in business tax. In 2011 for the same period, it was $53.5 million, an increase of about $8.5 million, or about $16%.

22. 22 Statistics: Last Three Februaries And so far this fiscal year, from July 2011 through February 2012, we’ve collected $62 million in business tax. In 2011 for the same period, it was $53.5 million, an increase of about $8.5 million, or about $16%. And so far this fiscal year, from July 2011 through February 2012, we’ve collected $62 million in business tax. In 2011 for the same period, it was $53.5 million, an increase of about $8.5 million, or about $16%.

23. Visit Us on the Web! www.TN.gov/revenue Thanks for your attention. Please make sure to contact us when you have questions. Our statewide toll-free number is 800/342-1003 and the local number in Nashville is 615/253-0600. We also ask that you visit our website for detailed information as needed.Thanks for your attention. Please make sure to contact us when you have questions. Our statewide toll-free number is 800/342-1003 and the local number in Nashville is 615/253-0600. We also ask that you visit our website for detailed information as needed.