Tennessee’s tax collections came in $100 million below expectations in October. Officials say the shortfall is mostly due to an unusual number of tax refunds requested by businesses that paid too much last year. State Revenue Commissioner Reagan Farr says the lower-than-expected collections may be an indicator that the state’s economy is softening. The state had expected to gain $17 million in corporate franchise and excise taxes. Instead it paid out nearly $59 million in refunds. Sales tax collections also missed projections by more than $16 million. The state’s budget year begins in July.