# After the sale in Tennessee: tags, titles, taxes, records, and who can inspect you

> Tennessee dealers print a 60-day EZ Tag, collect 7% state plus local tax on the price minus the trade-in, and file by the 20th. See who can inspect you.

- Canonical URL: https://www.leftlanesoftware.com/blog/tennessee-dealer-after-the-sale-and-inspections
- Language: en-US
- Spanish version (Español): https://www.leftlanesoftware.com/blog/despues-de-la-venta-en-tennessee-placas-titulos-inspecciones
- State: Tennessee
- Topic: After the sale
- Last verified: 2026-11-09
_Last verified: November 9, 2026. Every rule links to its official source._

After a Tennessee sale you print a 60-day [EZ Tag](https://tn.gov/revenue/title-and-registration/ez-dealer-tags.html) drive-out tag, collect 7% state sales tax plus local tax on [the price minus the trade-in](https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide.pdf), and file the [return by the 20th](https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html) of the next month if you file monthly. We found no fixed number of days for title work. Five kinds of office can inspect you, led by the Motor Vehicle Commission.

## Tennessee after-the-sale deadlines at a glance

| What                               | By when                                                           | Where it goes                              | Source                                                                                                         |
| ---------------------------------- | ----------------------------------------------------------------- | ------------------------------------------ | -------------------------------------------------------------------------------------------------------------- |
| Drive-out tag, 60 days             | At delivery                                                       | EZ Tag system; log kept at your dealership | [DOR: EZ Dealer Tags](https://tn.gov/revenue/title-and-registration/ez-dealer-tags.html)                       |
| Salvage history disclosure         | Before the sale, in writing                                       | Commission's form, to the buyer            | [Rule 0960-01-.29](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)                        |
| Conditional delivery agreement     | At delivery, if funding is pending                                | To the buyer, in writing                   | [T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)       |
| Three-day removal affidavit        | At the sale, if you do not collect tax from an out-of-state buyer | Completed by the buyer and you             | [DOR dealer manual](https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide.pdf) |
| Title and registration application | No fixed number of days found; the tag lasts 60 days              | County clerk                               | [DOR dealer manual](https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide.pdf) |
| Trade-in lien payoff               | 30 days after payment on the financing contract, or after funding | The lienholder                             | [T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)       |
| Sales tax return                   | 20th of the next month, for monthly filers                        | Department of Revenue                      | [DOR: due dates](https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html)              |
| Change reports                     | Within 30 days                                                    | The Commission, in writing                 | [T.C.A. 55-17-111](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-111/)       |
| Annual sales report                | February 15                                                       | The Commission, in CORE                    | [T.C.A. 55-17-125](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-125/)       |
| Business tax return                | 15th day of the 4th month after your fiscal year ends             | Department of Revenue                      | [DOR: business tax](https://www.tn.gov/revenue/taxes/business-tax/due-dates-and-tax-rates.html)                |
| Records                            | As long as state or federal law requires                          | Your files                                 | [Rule 0960-01-.11](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)                        |

## What do you owe the buyer at delivery in Tennessee?

A printed drive-out tag, the disclosures the sale calls for and, when outside funding is pending, a written conditional delivery agreement. The full startup path is in [How to start a used car dealership in Tennessee](/blog/how-to-start-a-used-car-dealership-in-tennessee).

### The drive-out tag

Print-on-demand EZ Tags have been required since November 1, 2021, and Public Chapter 734 of 2022 raised the tag from 30 days to 60 ([DOR: EZ Dealer Tags](https://tn.gov/revenue/title-and-registration/ez-dealer-tags.html)).

- **Fee.** The Department of Revenue (DOR) [dealer manual](https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide.pdf), dated December 2023, gives "$6.50 plus a $2.00 EZ tag processing fee". The EZ Tag page names only the $6.50, also set in [T.C.A. 55-4-226](https://law.justia.com/codes/tennessee/title-55/chapter-4/part-2/section-55-4-226/), so confirm the processing fee in your account.
- **How many.** The statute provides one 60-day tag. The Motor Vehicle Commission says Revenue currently allows one more and may "revisit this additional allowance" ([TMVC News](https://www.tn.gov/commerce/regboards/mvc/meetings/news.html)). More than two risks revocation, and selling tags or putting them on other vehicles risks penalties "up to $5,000 per day, per occurrence".
- **The log.** Keep the tag log at the dealership that issued the tags ([rule 0960-01-.11](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)).
- **Financed cars.** If you finance a used car while holding its title and issuing a temporary plate, you must keep a record of the buyer's liability insurance ([T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)).

### Disclosures

- **Salvage history.** If you know a vehicle is rebuilt, salvage or has a salvage history, you must disclose it before the sale on the Commission's form, with the buyer's written acknowledgment ([rule 0960-01-.29](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)). Salvage history includes damage whose repair cost exceeded 75% of retail value. Online buyers get the notice electronically, and no buyer can waive it.
- **No manufacturer's warranty.** Selling without an obtainable manufacturer's warranty is a discipline ground unless that fact "is communicated to the purchaser" ([T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)).
- **"As is."** Expressions like "as is" or "with all faults" exclude implied warranties unless circumstances indicate otherwise ([T.C.A. 47-2-316](https://codes.findlaw.com/tn/title-47-commercial-instruments-and-transactions/tn-code-sect-47-2-316/)).
- **Documentary fee.** It must be "separately stated" on the contract or invoice ([T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)), and it is taxable.
- **Cancellation.** Tennessee has no general cooling-off period for car purchases that we could find. The conditional delivery rules give a limited right to void.

### Conditional delivery and out-of-state buyers

If a deal depends on third-party funding, you must give the buyer the conditional delivery agreement in writing, keep possession of any trade-in, and let the buyer void the deal if any terms change ([T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)). The buyer cannot waive those first two duties. The Commission's [forms page](https://www.tn.gov/commerce/regboards/mvc/license/forms.html) links an example agreement.

For an out-of-state buyer, you collect Tennessee sales tax unless you and the buyer complete a three-day removal affidavit, giving the buyer up to three days to take the car out of state ([TMVC News](https://www.tn.gov/commerce/regboards/mvc/meetings/news.html)). The dealer "may be held liable if the affidavit is not fully or properly completed".

## How long do you have to submit title work in Tennessee?

We found no number of days in DOR's dealer manual, its title pages or the county clerk pages we read. The tag is the practical limit: no one may drive on it past 60 days. Ask your county clerk what it expects, and you should file well before the tag runs out.

- **Open titles.** Possessing a signed title "without the name of the transferee appearing" is a Class C misdemeanor ([DOR dealer manual](https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide.pdf)).
- **The packet.** It varies by county. The [Sevier County Clerk](https://seviercountytn.gov/government/county_officials/sevier_county_clerk/dealer_services.php), for one, lists an itemized bill of sale showing the price, trade-in and tax collected, plus the odometer statement and the buyer's ID and residency proof.
- **Liens.** Lien paperwork goes to the county clerk. Electronic lien and title is "currently optional" through approved providers ([DOR: ELT program](https://www.tn.gov/revenue/electronic-lien-and-title--elt--program.html)). DOR's manual says a lienholder that fails to discharge a lien, or to report the discharge, commits a Class C misdemeanor.

### New registration proof in 2027

- **January 1, 2027.** Initial registrations need proof of U.S. citizenship, lawful permanent residence or federal authorization to be present; renewals are exempt ([Public Chapter 954 of 2026](https://publications.tnsosfiles.com/acts/114/pub/pc0954.pdf); [DOR Notice 26-15](https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr26-15.pdf)). A REAL ID-compliant or Tennessee license or ID counts. If you handle the buyer's registration, "the dealer must submit a copy of the person's documentation" (new T.C.A. 55-4-144(f)).
- **July 1, 2027.** Initial registrations need proof of financial responsibility, such as a policy in force for at least 30 days, until the requirement's repeal on June 30, 2029 ([Public Chapter 1077 of 2026](https://publications.tnsosfiles.com/acts/114/pub/pc1077.pdf)). DOR's [Notice 26-16](https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr26-16.pdf) says uninsured-vehicle fees rise from $25 to $500 and from $100 to $1,000.

## What is due within 30 days of a Tennessee sale?

The trade-in payoff, and a written report to the Commission of any change to your business.

- **Trade-in payoff.** Pay off the agreed debt on a trade-in "within thirty (30) days" after you receive payment on the financing contract, or after funding on a conditional delivery ([T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)).
- **Changes.** Report changes in address, ownership, employment, trade name or line-make in writing within 30 days, and a salesperson's termination too ([T.C.A. 55-17-111](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-111/)). Service agreement and floor plan changes have the same 30 days ([TMVC: dealer license](https://www.tn.gov/commerce/regboards/mvc/license/get/dealer.html)).
- **Moving.** Since June 1, 2026, a dealer that moves must file a new application and notify the Commission in writing beforehand ([rule 0960-01-.21](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)); the relocation fee is $600 ([TMVC fees](https://www.tn.gov/commerce/regboards/mvc/license/fee.html)). See [How to get a Tennessee dealer license](/blog/tennessee-dealer-license-step-by-step).
- **Commission letters.** Answer any that asks for a response in writing within 30 days of its mailing ([rule 0960-01-.23](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)).

## Which taxes does a Tennessee dealer file, and when?

Sales tax, by the 20th of the following month for monthly filers, and a yearly business tax return.

- **Rates.** The state rate is 7%. Local tax, at no more than 2.75%, applies only to the first $1,600 of a single article in almost all of Tennessee ([T.C.A. 67-6-702](https://law.justia.com/codes/tennessee/title-67/chapter-6/part-7/section-67-6-702/)). DOR lists the exceptions as "Hamblen County $300 (City of Morristown is $1600), and Hancock County the first $375" ([DOR: Sales Tax on Motor Vehicles](https://tn.gov/content/dam/tn/revenue/documents/countyclerks/SalesUseTaxMotorVehicles.pdf)). A state single-article tax of 2.75% applies "on any single item sold in excess of $1,600, but not more than $3,200".
- **Taxable price.** Tax the price minus the trade-in, and list the trade-in by model and serial number on the invoice ([DOR dealer webinar](https://tn.gov/content/dam/tn/revenue/documents/taxpayer_education/misc/tax-issues-automobile-dealers.pdf)). Doc fees and service contracts are taxed; GAP waivers and separately itemized finance charges are not.
- **Due dates.** Monthly returns are due by the "20th day of the month following the end of the reporting period".
- **Business tax.** Dealers selling to end users are Classification 2 retailers, at a rate of 0.0015 with a $22 minimum for each location, due the 15th day of the 4th month after your fiscal year ends ([DOR: business tax](https://www.tn.gov/revenue/taxes/business-tax/due-dates-and-tax-rates.html)).
- **Inventory.** The [Montgomery County Assessor](https://montgomerytn.gov/assessor/tangible-personal-property) says inventory held for sale is not tangible personal property; other business property goes on a schedule due March 1.

The repossession and bad-debt credits are in [Financing your own sales in Tennessee](/blog/tennessee-buy-here-pay-here-financing-rules).

## What records must a Tennessee dealer keep, and for how long?

All business records, for as long as state or federal law requires. The Commission's [rule 0960-01-.11](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf) sets no fixed number of years.

Records may be written or electronic, on site or reachable in a reasonable time. They include dead files: "any paperwork from an uncompleted deal where a credit application is received or a buyer's/purchase order is prepared". Proof of ownership, consignment agreements and tag logs stay at the dealership.

The annual sales report is due "On or before February 15 of each year" ([T.C.A. 55-17-125](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-125/)), filed in [CORE](https://www.tn.gov/commerce/regboards/mvc/clerk/annual-sales-report.html). A late filer gets no dealer plates until it files, and a dealer with fewer than 24 sales may hold up to 3 unless the Commission approves more.

## Who can inspect or audit a Tennessee dealership?

Five kinds of office, led by the Motor Vehicle Commission. We found no dealer examination program at the Department of Financial Institutions.

| Who                                                                                                                                | What it looks at                                         | How it starts                                    | What it can do                                                                           |
| ---------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------- | ------------------------------------------------ | ---------------------------------------------------------------------------------------- |
| [Motor Vehicle Commission](https://www.tn.gov/commerce/regboards/mvc.html)                                                         | Records, location, ads, tags                             | Records inspection, written requests, complaints | $100 to $5,000 per day or act; suspension or revocation; court orders (T.C.A. 55-17-117) |
| [Department of Revenue](https://tn.gov/content/dam/tn/revenue/documents/taxpayer_education/misc/tax-issues-automobile-dealers.pdf) | Sales and business tax, three-day affidavits             | Audits and investigations                        | Tax liability on a bad affidavit; investigations have led to prosecutions                |
| [Attorney General](https://www.tn.gov/attorneygeneral/working-for-tennessee/consumer.html)                                         | Unfair or deceptive acts                                 | Consumer complaints                              | Enforce the Consumer Protection Act; violations are Class B misdemeanors                 |
| County clerk and assessor                                                                                                          | Title, registration, business license, property schedule | Your filings                                     | No current business license, no valid dealer license                                     |
| City zoning and codes                                                                                                              | Zoning and occupancy                                     | Permits and inspections                          | No operation unless properly zoned                                                       |

### The Motor Vehicle Commission

It inspects records "during normal business hours by the Commission or its duly authorized representative" ([rule 0960-01-.11](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)). We found no published inspection schedule.

- **Penalties.** At least $100 and up to $5,000 "for each day of violation or for each act of violation" ([rule 0960-01-.13](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)). Willful, knowing and persistent violations are a Class C misdemeanor ([T.C.A. 55-17-117](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-117/)). A license is revoked automatically 60 days after a guilty plea or conviction for odometer tampering or a crime of moral turpitude, unless a hearing is requested ([T.C.A. 55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/)).
- **Recent fines.** The [September 2026 report](https://www.tn.gov/content/dam/tn/commerce/documents/regboards/dar/2026/DAR-09-2026.pdf) lists $15,000 for deceptive advertising, $3,500 and $2,000 for deceptive practices, and $1,000 each for an unanswered complaint and a late trade-in payoff.
- **Ads and mailers.** Ads must call used cars "used", "pretitled" or "previously owned" and name the dealer or its license number ([rule 0960-01-.12](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)). An April 14, 2026 notice says most scratch-off and lottery-style mailers break the rules, and dealerships are "solely responsible" ([TMVC](https://www.tn.gov/commerce/regboards/mvc.html)).

### Revenue, the Attorney General and local offices

- **Department of Revenue.** It audits sales and business tax. On out-of-state LLC purchases, the Commission reports "investigations that have led to successful prosecutions" ([TMVC News](https://www.tn.gov/commerce/regboards/mvc/meetings/news.html)).
- **Attorney General.** Unfair or deceptive acts are Class B misdemeanors under [T.C.A. 47-18-104](https://law.justia.com/codes/tennessee/title-47/chapter-18/part-1/section-47-18-104/). Listed acts include selling used goods as new, odometer rollback, bait and switch and misrepresenting a warranty. Buyers file [complaints online](https://www.tn.gov/attorneygeneral/working-for-tennessee/consumer/file-a-complaint.html).
- **County and city.** Clerks handle title, registration and the business license ([DOR: title and registration](https://www.tn.gov/revenue/title-and-registration.html)), and [rule 0960-01-.25](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf) makes your dealer license invalid while you lack a current city and county business license. Chattanooga says "A business license does not permit operation unless properly zoned" ([Chattanooga](https://chattanooga.gov/finance/treasury-division/business-licenses)), and [Nashville Codes](https://www.nashville.gov/departments/codes/construction-and-permits/building-permits-central/move-business) allows no occupancy before inspections.

## Be ready: check five recent deal files

Pull five recent deal files. Each should show:

1. The EZ Tag date, no more than two tags, and a tag log entry.
2. A signed salvage history disclosure where you knew of one.
3. The doc fee separately stated and taxed.
4. Tax on the price minus the trade-in, with the trade-in listed by model and serial number.
5. The trade-in lien paid off within 30 days.
6. A completed three-day affidavit for any untaxed out-of-state sale.
7. For a financed car on a temporary plate, the buyer's insurance record.
8. No open title.

If pulling those takes all afternoon, [see how LeftLane keeps the deal file in one place](https://meetings.hubspot.com/greg954/leftlane-request-demo?uuid=b03d2fbc-01be-4deb-8a2a-bf6c5ff6943d).

## What trips people up

- **A third drive-out tag.** The law provides one and Revenue currently allows a second. More risks revocation.
- **Treating "no deadline found" as no hurry.** The tag runs out at 60 days.
- **Missing the 30-day trade-in payoff.** The Commission fined a dealer $1,000 for it in September 2026.
- **A sloppy three-day affidavit.** The dealer can be held liable for the tax.
- **Scratch-off mailers.** The Commission says most break its rules, and the dealership is solely responsible.

## What changed recently

- **July 1, 2027 (coming).** Insurance proof for initial registrations, until June 30, 2029.
- **January 1, 2027 (coming).** Citizenship or lawful-presence proof for initial registrations, with a dealer duty.
- **June 1, 2026.** Moving takes a new application and written notice.
- **September 15, 2025.** Dealer license fee $600, salesperson $50 ([TMVC Notice 6-25-25](https://www.tn.gov/content/dam/tn/commerce/documents/regboards/mvc/posts/Notice_6-25-25.pdf)).

## Frequently asked questions

### How many temporary tags can a Tennessee dealer issue to one buyer?

Tennessee law provides one 60-day drive-out tag. The Motor Vehicle Commission says the Department of Revenue currently allows a one-time extension for a second 60-day tag and may revisit that allowance. Issuing more than two risks revocation of your dealer license.

### How long does a Tennessee dealer have to submit title work?

We found no fixed number of days in the Department of Revenue's dealer manual or the county clerk pages we read. The practical limit is the drive-out tag, which no one may drive on for more than 60 days. Ask your county clerk what it expects.

### Is the trade-in taxed in Tennessee?

No. Tennessee sales tax is based on the net difference between the sales price and the trade-in, and the trade-in must be listed by model and serial number on the invoice. The doc fee and any service contract are taxed; GAP waiver charges and separately itemized finance charges are not.

### Can a buyer cancel a car purchase in Tennessee?

Tennessee has no general cooling-off period for car purchases that we could find. The exception is a deal that depends on third-party funding: under T.C.A. 55-17-114 the buyer may void it if any terms change, and the dealer must hold the trade-in, which the buyer cannot waive.

### What will buyers need to register a car in Tennessee in 2027?

From January 1, 2027, an initial registration needs proof of U.S. citizenship, lawful permanent residence or federal authorization to be present, and a dealer handling it must submit a copy. From July 1, 2027, it also needs proof of financial responsibility, such as a policy in force for at least 30 days.

## Your next step

To see deal files and records kept in one place, [book a LeftLane demo](https://meetings.hubspot.com/greg954/leftlane-request-demo?uuid=b03d2fbc-01be-4deb-8a2a-bf6c5ff6943d). LeftLane is a dealer management system for independent and buy-here-pay-here dealers that replaces several separate tools with one. If you are on another system, LeftLane's team moves your data over, and real people answer the phone at 512-222-9549.

## Sources

- Motor Vehicle Commission: [main page](https://www.tn.gov/commerce/regboards/mvc.html), [dealer license](https://www.tn.gov/commerce/regboards/mvc/license/get/dealer.html), [fees](https://www.tn.gov/commerce/regboards/mvc/license/fee.html), [forms](https://www.tn.gov/commerce/regboards/mvc/license/forms.html), [News](https://www.tn.gov/commerce/regboards/mvc/meetings/news.html), [sales report](https://www.tn.gov/commerce/regboards/mvc/clerk/annual-sales-report.html), [Notice 6-25-25](https://www.tn.gov/content/dam/tn/commerce/documents/regboards/mvc/posts/Notice_6-25-25.pdf) and [September 2026 report](https://www.tn.gov/content/dam/tn/commerce/documents/regboards/dar/2026/DAR-09-2026.pdf)
- [Secretary of State: Rules 0960-01](https://publications.tnsosfiles.com/rules/0960/0960-01.20260601.pdf)
- Acts: [Public Chapter 954 of 2026](https://publications.tnsosfiles.com/acts/114/pub/pc0954.pdf) and [Public Chapter 1077 of 2026](https://publications.tnsosfiles.com/acts/114/pub/pc1077.pdf)
- T.C.A., unofficial copies: [55-4-226](https://law.justia.com/codes/tennessee/title-55/chapter-4/part-2/section-55-4-226/), [55-17-111](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-111/), [55-17-114](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-114/), [55-17-117](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-117/), [55-17-125](https://law.justia.com/codes/tennessee/title-55/chapter-17/part-1/section-55-17-125/), [47-2-316](https://codes.findlaw.com/tn/title-47-commercial-instruments-and-transactions/tn-code-sect-47-2-316/), [47-18-104](https://law.justia.com/codes/tennessee/title-47/chapter-18/part-1/section-47-18-104/) and [67-6-702](https://law.justia.com/codes/tennessee/title-67/chapter-6/part-7/section-67-6-702/)
- Department of Revenue: [EZ Dealer Tags](https://tn.gov/revenue/title-and-registration/ez-dealer-tags.html), [dealer manual](https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/auto-dealership-guide.pdf), [webinar](https://tn.gov/content/dam/tn/revenue/documents/taxpayer_education/misc/tax-issues-automobile-dealers.pdf), [motor vehicle sales tax](https://tn.gov/content/dam/tn/revenue/documents/countyclerks/SalesUseTaxMotorVehicles.pdf), [due dates](https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html), [business tax](https://www.tn.gov/revenue/taxes/business-tax/due-dates-and-tax-rates.html), [ELT](https://www.tn.gov/revenue/electronic-lien-and-title--elt--program.html), [title and registration](https://www.tn.gov/revenue/title-and-registration.html), [Notice 26-15](https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr26-15.pdf) and [Notice 26-16](https://www.tn.gov/content/dam/tn/revenue/documents/notices/titlereg/tr26-16.pdf)
- [Attorney General: consumer protection](https://www.tn.gov/attorneygeneral/working-for-tennessee/consumer.html) and [complaints](https://www.tn.gov/attorneygeneral/working-for-tennessee/consumer/file-a-complaint.html)
- [Montgomery County Assessor](https://montgomerytn.gov/assessor/tangible-personal-property); [Sevier County Clerk](https://seviercountytn.gov/government/county_officials/sevier_county_clerk/dealer_services.php); [Chattanooga business licenses](https://chattanooga.gov/finance/treasury-division/business-licenses); [Nashville Codes](https://www.nashville.gov/departments/codes/construction-and-permits/building-permits-central/move-business)

_This guide is general information for dealers, not legal advice. Rules and fees change. Confirm with the agency or a licensed attorney in your state before you act._
