{"data":{"id":"us-tn/tenn.-code-ann.-48-211-101","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 48-211-101","heading":"LLC classification","body":"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.","path":["TN Code","Title 48","Chapter 211"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"a7465678b37ecf330f474e17118bde710baf931513ca70fc883b8145c9c8f50a","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-48-20-203","next":"us-tn/tenn.-code-ann.-48-212-101"},"notice":"GroundRules: Original legal text. Not legal advice."}