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Tennessee Headquarters Sales/Use Tax Credit

Tennessee Headquarters Sales/Use Tax Credit

Provides state sales and use tax relief in Tennessee for headquarters projects tied to capital and staffing growth.

Between cyclesTennessee Department of RevenueUnited StatesEligible in Tennessee

The Tennessee Headquarters Sales and Use Tax Credit is a refundable credit administered by the Tennessee Department of Revenue that reimburses state sales and use taxes paid on construction materials, machinery, equipment, furniture, fixtures, and computer software used in a qualified Tennessee headquarters facility. The credit covers all state sales and use tax except the 0.5% supplemental rate, …

Refundable Tennessee sales and use tax credit covering the 6.5% state rate on building materials and equipment used in a qualified headquarters facility requiring at least $10 million in investment and 100 new jobs.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Rolling
Next deadlineiThe next date applications are due. Rolling means you can apply any time.Rolling
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—

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Last verified: 24 Jul 2026Source: www.tn.gov