I have a client who operates as a sole proprietor in TN. She told me that she has to file a business tax return with the TN Dept of Revenue. I think she may be wrong.

I know that sole proprietors are NOT subject to TN franchise and excise tax. But I think TN also has a "business" tax (I don't think that's another name for the excise tax as far as I know). I don't think she would owe any tax in TN if she is a sole proprietor.

Do sole proprietors have to pay business tax in TN?