Prior to the amendment of Tamil Nadu Entertainments Tax Act 1939 on 4 October 2004, gross was 125 per cent of net for all films. Post-amendment, gross fell to 115 per cent of net. The Commercial Taxes Department disclosed 59.09 crore in entertainment tax revenue for the year.
A list of films released in the Tamil film industry in India in 2004:
The following is the list of highest-grossing Tamil cinema films released in 2004.
The following films were also released in 2004, though the release date remains unknown.