Tennessee Code Title 67. Taxes and Licenses § 67-4-302

(1) The total gross receipts of the taxpayer for the taxpayer's most recently completed fiscal year from business inside and outside the state;

(2) The total gross receipts of the taxpayer for the same period from such business inside the state; and

(3) Such other and further information as may be deemed necessary by the commissioner for the assessment of the taxes administered under this part and as may be required by the forms and blanks prescribed by the commissioner.