State Codes and Statutes
Statutes > Tennessee > Title-48 > Chapter-211 > 48-211-10148-211-101. LLC classification.
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.
[Acts 1994, ch. 868, § 1.]
