Tenn. Code Ann. § 67-4-1713: Paper form submission in lieu of electronic filing for persons sixty-five plus

If the commissioner imposes an electronic filing or payment requirement on persons subject to the privilege tax levied by this part, then persons who are sixty-five (65) years of age or older may file the applicable document and submit payment in paper form. The commissioner may require that the paper filing or payment be accompanied by a manual handling fee in accordance with § 67-1-115 .