Public Service Companies and Centrally Assessed Companies are assessed annually by the Department of Revenue.
Public Service Companies include:
commercial solar electric generators
commercial wind and hydro electric generators
crude oil and refined products transmission
electric distributors
gas distributors
gas pipelines
gas transmission
gas utilities
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interstate and intrastate railroads
LNG transmission
passenger and freight air carriers
power generators
privately owned water and sewer companies
railroad car lines
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rural electric co-ops
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Centrally Assessed Companies include:
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commercial watercraft (boats and barges)
communication service providers & multichannel video programming service providers
distilled spirits in bonded warehouses
domestic life insurance
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electric plant boards
financial institutions (banks) deposit tax
privately owned contained solid waste landfills (beginning in 2017)
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property owned by the Tennessee Valley Authority
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All Public Service Branch forms can be found at the bottom of the page.
Annual Filing Deadlines
February 1st
- Distilled Spirits in Bonded Warehouses – Form 61A508 (S1-S6) / Form 61A508 (S1-S6) (Fill-in)
March 1st
- Bank Deposits – Form 62A850
April 1st
- Domestic Life Insurance – Form 62A329
April 30th
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Form 61A200-P, Form 61A200-A, Form 61A200-J, and Form 61A200-S
- Commercial Solar/Wind/Hydro Electric
- Electric and Gas Marketers/Resellers
- Electric Utilities and Electric Power Companies
- Electronic Plant Boards
- Gas Pipelines/Transmission
- Gas Utilities
- Liquid Pipelines/Transmission
- Railroads/Interstate and Intrastate
- Rural Electric Cooperatives
- Sewer Utilities – Privately Owned
- Water Utilities – Privately Owned
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Form 61A202 (PDF) or Form 61A202 (Excel)
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Form 61A206-P and Form 61A206-M
- Air Carriers – Passenger, Freight, and Medical
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Form 61A800
- Privately Owned Solid Waste Landfills
May 15th
August 15th
- Franchise Tax of Local Bank Deposits – Form 62A863-P and 62A863
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