Area Info

DEMOGRAPHICS

Located at the geographic center of Tennessee, Rutherford County is the fastest growing county in the Nashville MSA. Only 15 miles southeast of Nashville, Rutherford County offers the benefits of small-town living with the amenities of a major metropolitan area.

LABOR FORCE

SUSTAINABILITY

Sustainability has become a key issue for economic development organizations and communities as more corporations have demonstrated an increasing commitment to sustainability.

Because of this, the City of Murfreesboro completed a program sponsored by the Tennessee Valley Authority (TVA), and was designated as a Valley Sustainable Gold Level Community. The gold level designation recognizes that a community has taken a leadership role in implementing sustainable practices and has made a commitment to sustainability efforts focused on economic development.

The goal of the Valley Sustainable Communities Program is to document a community’s assets and increase the likelihood that they will be viewed as progressive and competitive by companies looking to invest in new or expanded locations.

TRANSPORTATION

Highway

Rutherford County is within a one-day drive of 75% of the country’s major markets, and has one of the nation’s best highway systems.

The county is bisected with main thoroughfare Interstate 24, linking Nashville and Chattanooga. Interstate 40 intersects with Interstate 24 and Interstate 65, offering easy access to all directions.

Interstate 840 links with Interstate 24, Interstate 65, and Interstate 40 in the east, with a connection now being built to Interstate 40 to the west.

Air

With more than 440 daily flights, the Nashville International Airport (BNA) serves approximately 75 major markets throughout the country with direct flights to over 50 of those markets. Recently, British Airways announced non-stop service from London Heathrow to Nashville International Airport starting May 2018.

The Metropolitan Nashville Airport Authority (MNAA) recently announced BNA served more than 13.5 million passengers in Fiscal Year 2017, breaking the previous year’s record by more than 1 million passengers. Due to the overwhelming success of FY2017, BNA was recognized by Airline Network News & Analysis as the “Fastest Growing Airport in the Country”, adding passengers at an astounding 11 percent increase.

The Smyrna/Rutherford County Airport Authority is the reliever airport for the Nashville International Airport. With more than 1,700 acres, Smyrna Airport is the third largest and busiest general aviation airport in Tennessee. The primary runway is 8,037 feet long and is equipped with an Instrument Landing System, and the second runway is 5,546 feet long. The airfield is equipped with a complete lighting system with intensity sensitive runway lighting. The Air Traffic Control Tower operates 7 a.m. – 7 p.m., seven days per week.

Rail

The region is served by CSX Intermodal in several locations and many of our industrial sites are currently rail-capable or have the capacity to be rail-capable in the future.

INCENTIVES AND TAXES

Rutherford County offers a low overall tax burden as well as an impressive array of local and state incentives that can assist companies in relocating and/or expanding their current facility.

LOCAL INCENTIVES AND TAXES

Payment-In-Lieu-Of-Tax (PILOT) Program

Companies offering a large number of new jobs with higher wages and large capital investment may qualify for property tax reduction or abatement on both real and personal property taxes. These requests are negotiated with existing and prospective companies on a case-by-case basis.

An economic development fund fee is charged to each company qualifying for a PILOT program to underwrite the economic development activities of Rutherford County.

Industrial Revenue Bonds

Tax-exempt industrial revenue bonds are available to both existing and prospective companies with a qualifying manufacturing project. The financial strength of the company at the time that the bonds are taken to market will determine the rate of the bonds.

There is a $10 million cap on small issue bonds; however, there are a number of categories of projects that may be exempted from this limitation.

Under the Rutherford County Industrial Development Board’s jurisdiction, taxable bonds can be issued and loaned to eligible companies to acquire land, buildings or equipment. It is suggested that the company’s private bond council communicate with the Board’s legal counsel in order to identify the appropriateness of this financing alternative.

Fast Track Permitting & One-Stop Business Assistance Program

This program exists in Rutherford County in order to assist new and existing companies in their interaction with local, state and federal governmental agencies. The One-Stop Business Assistance Program provides a streamlined structure to access representatives of all applicable local, state, and federal agencies in one meeting to outline services, answer questions, fulfill requests, and solve problems. The One-Stop Business Assistance Program is designed to facilitate and expedite the permitting, licensing, and regulatory processes within Rutherford County.

Taxes

Property Tax:

Rutherford County
Murfreesboro
La Vergne
Smyrna
Eagleville

$2.0994
$0.9494
$0.7585
$0.7007
$0.5570

• County personal property tax is 30 percent of appraised value.
• Commercial/Industrial taxes are 40 percent of appraised value.
• Residential taxes are 25 percent of appraised value.

Sales Tax:

• Local sales tax is 2.75 percent.
• State sales tax on food is 5 percent
• State sales tax on other tangible personal property is 7.00 percent

STATE INCENTIVES

FastTrack Job Training Assistance Program (FJTAP)

This incentive is available to both new and expanding industry and begins with a company developing a training plan including the number of people to be hired, types of skills required and types of training needed. The plan is developed in conjunction with the FastTrack staff and is designed to be customizable and flexible. Companies will track costs associated with implementation of the training program, then submit to the state for reimbursement.

Traditional training and reimbursement may include:

• Classroom instruction.
• On-the-job training.
• Vendor training from the actual manufacturer of a piece of industrial equipment.
• System support for certain types of plant-wide or company-wide applications.
• Development and coordination of instructional materials and training programs.
• Travel related to training.

Job Based Training Reimbursement (JBT)

A potentially faster program for reimbursement of training costs, companies may seek reimbursement from the state of Tennessee once a job creation commitment and cost per job is established. In order to qualify, companies must work with ECD to reach a contractual agreement which determines.

• The cost per job and the total commitment of jobs.
• Once agreed upon with ECD, companies can seek reimbursement of 50% of the cost per job within the first 90 days after the job is created and maintained. The remaining 50% can be claimed 180 days after the job is created and maintained.
• The company must agree to provide documentation, including the number of jobs created.
• Multi-year contracts between a company and ECD can be reached to accommodate multi-year job creation projects.
• If the total commitment of jobs is reached, companies may seek the entire training reimbursement allocation through JBT.

FastTrack Infrastructure Development Program

Local communities that apply to ECD with a goal of improving public infrastructure in order to create new jobs and business investment may be eligible to receive FastTrack Infrastructure Development Program (FIDP) funds. With some exceptions, applications must be for specific projects and must be tied to a company commitment to create or retain a defined number of jobs. Qualifying projects must involve companies engaging in manufacturing or other economic activities beneficial to the state of Tennessee. Companies for whom more than 50% of the product or service is involved in the manufacture of products for export are also eligible. FIDP grants require local community matching funds calculated along a varying scale based on a community’s ability to pay.

STATE INCENTIVES

Rutherford County offers a low overall tax burden as well as an impressive array of local and state incentives that can assist companies in relocating and/or expanding their current facility. For more information on incentives that will match your company’s specific needs, please contact Patrick Cammack, Senior VP of Economic Development.

Corporate Income or Excise Tax

Tennessee levies an excise tax of 6.5% on net earnings of corporations, foreign and domestic, arising from business done within the state, or on state apportionment of total earnings of interstate corporations. All taxes are deductible in determining the state excise tax base except the Tennessee excise tax and income taxes paid to the federal government or foreign governments.

Business or Gross Receipts Tax

Local governments in Tennessee levy a tax on gross receipts of specified types of businesses including retailers, wholesalers, persons performing services and contractors. The tax is levied as a substitute for a property tax on inventories. All businesses must register with the local county court clerk within 15 days of beginning business in Tennessee to pay the filing fee ($15) or business license tax. At this time the clerk will assign the business a classification and gross receipts tax rate. Thereafter, the business pays the annual filing fee with the annual payment of the gross receipts tax. The tax rate varies from 3/8 to 1/40 of 1 percent of gross receipts with manufacturers and certain professionals exempt from taxation. The minimum tax burden is the $22 annual license fee and recording fee.

Sales & Use Tax

The sales tax applies to any person or company that manufactures, distributes or retails tangible personal property within the state. Many services are also taxable.

The basis used to determine the tax rate is the price of the tangible property sold at retail. Any business liable for collection and payment of the sales and use tax is required to register with the Tennessee Department of Revenue. For more registration information, call 800-342-1003.

No sales tax is paid on the following:

• Purchases, installations and repairs of qualified industrial machinery
• Raw materials for processing
• Air and water pollution equipment for manufacturers (other air and water pollution equipment may be eligible for a sales tax credit)
• Any materials that become a component part of the finished product
• Purchases of material handling and racking equipment by a distribution or warehouse facility (to qualify, the taxpayer must invest in building and equipment in excess of $10 million over a period of three years or less)
• Many 501(c) organizations

Additional Sales Tax Benefits:

• Reduced sales tax rate (1.5 percent) for manufacturers’ use of energy fuel and water (tax-exempt if used directly in the manufacturing)

Sales Tax Items with Discounted Rates for Manufacturers

Type of Tax
Energy/Fuel
Water
State
1.50%
1.00%
Local
0%
0.50%
Total
1.50%
1.50%

Franchise Tax

The Tennessee franchise tax is based on one of two factors either the greater of the Tennessee portion of net worth or book value of property owned or used within the state. The tax applied to foreign and domestic corporations doing business in the state (including business trusts, regulated investment companies, limited liability companies and limited partnerships).

Exempt organizations include nonprofit, welfare and “industrial development” corporations, building and loan associations, production credit associations, credit unions and investment companies.

The tax rate is 25 cents per $100 of the basis. The due date is the 15th day of the fourth month following the close of the corporation’s fiscal year. Franchise and excise taxes are computed together, reported on the same form and paid at the same time.

Personal Income Tax

Tennessee does not tax earned income.

Professionals Tax

Tennessee levies a tax of $200 annually on a wide range of professional persons, including engineers, architects, health care practitioners, attorneys, investment and securities professionals, and others. Payment is required of all those who maintain their current credentials.

QUALITY OF LIFE

Small-town living with the amenities of a big city. Moderate climate, diverse cultural and entertainment offerings. Top-notch healthcare and housing. Award-winning schools and a low cost of living.

Yes, we have all of those things. But, what really sets Rutherford County apart is our people. From the company executive who contributes countless hours to a nonprofit better the community, to the president of the state’s largest undergraduate institution who rolls up his sleeves every fall to help new students move in, it’s the people who live here who contribute to the stellar quality of life that continues to make Rutherford County one of Tennessee’s fastest growing counties.

For more information about the quality of life in Rutherford County, click here.

Climate Information

Annual Average Temperature: 58.3°
Average High Temperature: 71.0°
Average Low Temperature: 45.7°
Annual Average Precipitation: 53.41″
Annual Average Snowfall: 2.7″
Prevailing Winds: Southerly
Mean Length of Freeze-Free Period (days): 180-220

Cost of Living

Rutherford County offers an affordable cost of living, well below the national average.

Source: Council for Community and Economic Research (C2ER)

3rd Quarter 2018

Rutherford County

HEALTHCARE

Saint Thomas Rutherford Hospital

Since 1927, Saint Thomas Rutherford Hospital has been committed to physical, emotional and spiritual healing. In October of 2010, the hospital opened a new $268 million facility in Murfreesboro, equipped with state-of-the-art technology. A member of the Saint Thomas Health regional health system, Saint Thomas Rutherford has 286 all-private patient rooms, 1,400 associates and 320 affiliated physicians.

For a complete list of services and specialties, visit the Saint Thomas Rutherford website.

TriStar StoneCrest Medical Center

TriStar StoneCrest Medical Center provides complete medical care for adults and children. Located in Smyrna, the 109-bed hospital has close to 500 physicians, including more than 45 specialists. Many of the physicians have offices on or near the hospital campus, making care convenient.

For a complete list of services and specialties, visit the TriStar StoneCrest website.

Murfreesboro Medical Clinic

Murfreesboro Medical Clinic is an independently owned physician clinic which has provided care in Rutherford County for over 60 years. The clinic is comprised of 20+ specialties and has more than 60 physicians on staff.

For a complete list of services and specialties, visit the Murfreesboro Medical Clinic website.

TrustPoint Hospital

TrustPoint Hospital, located in Murfreesboro, is a state-of-the-art facility providing rehabilitation services and inpatient/outpatient behavioral health services for adults and seniors. It has over 60 affiliated physicians and provides patients with professional and personalized care.

For a complete list of services and specialties, visit the TrustPoint Hospital website.

Alvin C. York Campus

The Alvin C. York Campus of the Veterans Affairs Tennessee Valley Healthcare System provides primary care and subspecialty medical, surgical and psychiatric services to veterans. The campus offers long-term rehabilitation and nursing home care, and serves as a VISN 9 resource for the long-term inpatient care of psychiatric patients.

For a complete list of services and specialties, visit the Alvin C. York Campus website.

HOUSING

Sources: 2018 Claritas

THINGS TO DO

When it comes to fun things to do, Rutherford County is at the center of it all. Literally. The county is located in the exact geographic center of Tennessee, and the community captures a unique blend of Civil War history and a vibrant, thriving business community.

Located 30 miles southeast of Nashville and home to Murfreesboro, Smyrna, La Vergne and Eagleville, Rutherford County offers a wide range of activities, from cheering on the Middle Tennessee State University Blue Raiders to walking the Greenway or attending a concert or play.

101 Things to Do in Rutherford County

LARGEST EMPLOYER

HEADQUARTER COMPANY