Form Bus 415 - County Business Tax Return - Classification 4 - Fillable Page 2

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Schedule A. Deductions from Gross Sales
.00
(1)
1. Sales of services substantially performed in other states.....................................................................
2. Returned merchandise when the sales price is refunded to the customer...........................................
(2)
.00
3. Sales in interstate commerce where the purchaser takes possession outside Tennessee for use or
.00
(3)
consumption outside Tennessee............................................................................................................
4. Cash discounts allowed and taken on sales.........................................................................................
(4)
.00
5. Repossessions - The portion of the unpaid principal balance in excess of $500 due on tangible per-
.00
(5)
sonal property repossessed from customers......................................................................................
(6)
6. The amount allowed as trade-in value for any articles sold..................................................................
.00
7. Bad debts written off during the reporting period and eligible to be deducted for federal income tax
purposes..................................................................................................................................................
(7)
.00
8. Amounts paid to subcontractors holding a business license or contractor's license for performing
activities described in Tenn. Code Ann. Section 67-4-708(4)(A). Must complete Schedule B and
.00
(8)
file with the return....................................................................................................................................
Federal and Tennessee privilege and excise taxes:
(Note: All deductions must have adequate records maintained to substantiate deductions claimed or they will be disallowed.)
(9)
.00
9.
Federal and Tennessee gasoline tax....................................................................................................
10. Federal and Tennessee motor fuel tax.................................................................................................
(10)
.00
11. Federal and Tennessee tobacco tax on cigarettes...............................................................................
(11)
.00
(12)
12. Federal and Tennessee tobacco tax on all other tobacco products.....................................................
.00
(13)
13. Federal and Tennessee beer tax..........................................................................................................
.00
14. Tennessee special tax on petroleum products.....................................................................................
.00
(14)
(15)
.00
15. Tennessee liquified gas tax for certain motor vehicles........................................................................
.00
(16)
16. Tennessee beer 17% wholesale tax...................................................................................................
17. Other deductions not taken elsewhere on the return..........................................................................
.00
(17)
(Specify)
.00
18. Total Deductions. Add Lines 1 through 17. Enter here and in Page 1, Line 2.......................
(18)
WHOLESALER RATES
DUE DATE
CLASSIFICATION
RETAILER RATES
TAX PERIOD
January 1 - December 31
February 28
Class 1A
0.001
0.00025
Class 1B & 1C
0.001
0.000375
January 1 - December 31
February 28
Not applicable
Class 1D
0.0005
January 1 - December 31
February 28
Class 2
0.0015
0.000375
April 1 - March 31
May 31
Class 3
0.001875
0.000375
July 1 - June 30
August 31
Not applicable
Class 4
0.001
October 1 - September 30
November 30
Class 5
0.003
January 1 - December 31
February 28
Not applicable
INTERNET (07-09)

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