Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-05 - Business Tax Rules and Regulations
Section 1320-04-05-.57 - TRANSFER OF LICENSE

(1) The license, required pursuant to T.C.A. § 67-4-723, may neither be transferred from one person to another person nor from one business location to another business location, except as provided for under T.C.A. § 67-4-721.

(2) A license may be transferred from one location in a municipality to another location within the same municipality one time during any tax year if the licensee notifies the local collecting officer at least five (5) days prior to the last day of business at the old location and pays to such local collecting officer the fee as set forth in T.C.A. § 8-21-701.