With the passage for Public Chapter 485 (2021)[1], the State Fire Marshal’s Office (SFMO) requires verification of registration with the Tennessee Department of Revenue for all fireworks license applicants, including seasonal retailers, prior to issuing a permit for the 2022 selling season. This new law will become effective on October 1, 2021.
In order to adhere to the above requirements, when applying for a fireworks license with the SFMO, verification of registration with the Tennessee Department of Revenue should be confirmed through the submission of either: (1) provide a certificate of registration with the Department of Revenue or (2) an Account Number Assignment Letter. Both of these are issued or available by request by the Tennessee Department of Revenue upon registration. For verification purposes, a copy of a local (City or County) business tax is NOT an acceptable form of documentation.
Certain exemptions to the registration requirement do exist. To review definitions of business and other helpful information from the Tennessee Department of Revenue, please visit https://www.tn.gov/revenue/tax-resources/legal-resources/tax-manuals.html
If you have any questions regarding your registration or tax status, please visit the Tennessee Department of Revenue website at https://www.tn.gov/revenue.html. If you need to register a business for Sales and Use Tax and/or Business Tax, please visit https://tntap.tn.gov/eservices/_/
For questions about renewing your fireworks license or if you need further direction on the program requirements, please feel free to reach out to SFMO.permits-licensing@tn.gov
[1] https://publications.tnsosfiles.com/acts/112/pub/pc0485.pdf