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Program

Tennessee Headquarters Sales/Use Tax Credit

Funds Tennessee Headquarters Sales/Use Tax Credit, refundable credit for qualifying headquarters property linked to investment expansion and workforce growth.

Tennessee Department of RevenueTennesseeTax 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 pe…

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

Last verified: 31 May 2026Source: www.tn.gov