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What is the Central Business Improvement District fee?

Overview

You are required to file the Central Business Improvement District fee on your TN sales and use tax return and would like to know what it is.

Environment

Avalara Returns

Tennessee

Resolution

  • The Nashville Metropolitan Government imposes a Central Business Improvement District (CBID) fee on retailers located in the Central Business Improvement District. The fee is applied as a percentage of the sales price of certain tangible personal property (TPP) and services that are also subject to Tennessee sales tax. 

  • The fee is 0.25% for tax periods through June 30, 2021, and 0.50% for tax periods beginning July 1, 2021.

  • Fee amounts are reported and remitted on Schedule D of the appropriate sales and use tax return.

Next Steps

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