Tennessee Headquarters Sales/Use Tax Credit

The Headquarters Tax Credit refunds all state sales/use taxes paid on qualifying building materials, machinery, equipment, furniture, fixtures, and computer software used in a qualified Tennessee headquarters facility — except the 0.5% rate, yielding an effective refund of approximately 6.5% of the 7% state rate. Applicants must invest a minimum of $10 million in building and qualified tangible personal property and create at least 100 net new full-time headquarters staff positions. The credit is administered by TN DOR via a formal application that includes an investment plan and documentation of new jobs. Applicants must be subject to F&E tax. Scope covers property used exclusively (or primarily, for software) in the qualified HQ facility.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.