Prior to the amendment of Tamil Nadu Entertainments Tax Act 1939 on 22 July 2006, Gross was 115 per cent of Nett for all films. Post-amendment, Gross equalled Nett for films with pure Tamil titles. Commercial Taxes Department disclosed ₹12.24 crore in entertainment tax revenue for the year. The following is a list of films produced in the Tamil film industry in India, which were released theatrically in 2008. They are presented in order of their release dates