Tennessee
Aug 7, 2018, 19:33 PM
Title :
Tennessee
State Abbreviation :
TN
Revenue Department Website :
https://www.tn.gov/revenue.html
Revenue Department Website Link Text :
Tennessee Department of Revenue
Sales Tax Division Website :
https://www.tn.gov/revenue/taxes/sales-and-use-tax.html
Sales and Use Tax Registration Website :
https://tntap.tn.gov/eservices/_/#1
Sales and Use Tax Rate Lookup :
Tax Rate Lookup :
https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html
State Online Filing Website :
https://tntap.tn.gov/eservices/_/
Secretary of State Website :
https://sos.tn.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
No
Remote Seller Implementation Date :
Oct 1, 2019, 05:00 AM
State Tax Rate :
7.0000
The state of Tennessee became an associate member of Streamlined Sales Tax on October 1, 2005.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
(800) 342-1003
Retail sales exceeding $500,000 during the previous 12-months. Effective 10/1/2020 the retail sales threshold is reduced to $100,000 during the previous 12 months.
Out-of-state dealers with no physical presence in Tennessee who meet the sales threshold in Sales and Use Tax Rule 129(2)1 as of July 31, 2019 must register and begin collecting Tennessee sales and use tax by October 1, 2019. If an out-of-state dealer has no physical presence in Tennessee and meets the $500,000 threshold after July 31, 2019, it is required to register and begin collecting sales and use tax on the first day of the third month following the month in which it meets the threshold.
Tennessee provides an
amnesty program in accordance with SSUTA § 402
Tennessee's traditional annual sales tax holiday on clothing, school supplies, and computers is held every year on the last full weekend in July. In 2022, it began at 12:01 a.m. on Friday, July 29, 2022 and ended at 11:59 p.m. on Sunday, July 31, 2022. For 2023, the holiday will begin at 12:01 a.m. on Friday, July 28, 2023 and end at 11:59 p.m. on Sunday, July 30, 2023.
State Sales Tax Holiday Information
Governing Board Delegates
Tennessee
Aug 7, 2018, 19:33 PM
Title :
Tennessee
State Abbreviation :
TN
Revenue Department Website :
https://www.tn.gov/revenue.html
Revenue Department Website Link Text :
Tennessee Department of Revenue
Sales Tax Division Website :
https://www.tn.gov/revenue/taxes/sales-and-use-tax.html
Sales and Use Tax Registration Website :
https://tntap.tn.gov/eservices/_/#1
Sales and Use Tax Rate Lookup :
Tax Rate Lookup :
https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html
Taxable Products Website :
Exempt Products Website :
Guidance for Remote Sellers Website :
https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html
State Online Filing Website :
https://tntap.tn.gov/eservices/_/
Secretary of State Website :
https://sos.tn.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
No
Remote Seller Implementation Date :
Oct 1, 2019, 05:00 AM
State Tax Rate :
7.0000
The state of Tennessee became an associate member of Streamlined Sales Tax on October 1, 2005.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
(800) 342-1003
Retail sales exceeding $500,000 during the previous 12-months. Effective 10/1/2020 the retail sales threshold is reduced to $100,000 during the previous 12 months.
Out-of-state dealers with no physical presence in Tennessee who meet the sales threshold in Sales and Use Tax Rule 129(2)1 as of July 31, 2019 must register and begin collecting Tennessee sales and use tax by October 1, 2019. If an out-of-state dealer has no physical presence in Tennessee and meets the $500,000 threshold after July 31, 2019, it is required to register and begin collecting sales and use tax on the first day of the third month following the month in which it meets the threshold.
Tennessee provides an
amnesty program in accordance with SSUTA § 402
Tennessee's traditional annual sales tax holiday on clothing, school supplies, and computers is held every year on the last full weekend in July. In 2022, it began at 12:01 a.m. on Friday, July 29, 2022 and ended at 11:59 p.m. on Sunday, July 31, 2022. For 2023, the holiday will begin at 12:01 a.m. on Friday, July 28, 2023 and end at 11:59 p.m. on Sunday, July 30, 2023.
State Sales Tax Holiday Information
Governing Board Delegates
