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2017 Tennessee Code
Title 48 - Corporations and Associations
Limited Liability Companies
Chapter 211 - Classification for Tax Purposes
§ 48-211-101. LLC classification.
Universal Citation: TN Code § 48-211-101 (2017)
For purposes of all state and local Tennessee taxes, a foreign or domestic LLC shall be treated as a partnership or an association taxable as a corporation as such classification is determined for federal income tax purposes. The members of a foreign LLC treated as a partnership are subject to all state and local Tennessee taxes in the same manner and extent as partners in a foreign partnership. The members of a domestic LLC are subject to all state and local Tennessee taxes in the same manner and extent as partners in a domestic partnership.
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