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A Right-to-Work state
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Worker’s Compensation Reform
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Lowest utility costs in the nation
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Consistently one of the lowest per capita taxed states in the nation
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No state sales tax on manufacturing equipment for qualified businesses
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No sales tax on pollution control equipment
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No sales tax on raw material
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No state property tax
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No property tax on work in progress or finished product inventories
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Offers an investment tax credit of 1%
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Offers a franchise tax jobs credit
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Offers accelerated depreciation on personal property
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Offers infrastructure and training grants up to $750,000
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Offers reduced sales tax on energy fuel and water for qualified manufacturers
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Offers “Double Weighting” of Tennessee sales for Franchise and Excise taxes
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YOUR BOTTOMLINE: A low cost of doing business in Tennessee
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