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/local-sales-tax-and-single-article.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.

Notices 19-0419-0520-14, and 20-15
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.
Amnesty is offered to sellers that register through the Streamlined Sales Tax Registration System
State Sales Tax Holiday Information

The state of Tennessee's annual sales tax holiday is held every year, beginning at 12:01 a.m. on the last Friday in July and ending at 11:59 p.m. the following Sunday night. During this weekend, certain goods may be purchased tax free.  
 
Membership Type :
  • Associate Member
TN Coin
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/local-sales-tax-and-single-article.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.

Notices 19-0419-0520-14, and 20-15
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.
Amnesty is offered to sellers that register through the Streamlined Sales Tax Registration System
State Sales Tax Holiday Information

The state of Tennessee's annual sales tax holiday is held every year, beginning at 12:01 a.m. on the last Friday in July and ending at 11:59 p.m. the following Sunday night. During this weekend, certain goods may be purchased tax free.  
 
Membership Type :
  • Associate Member
TN Coin
Governing Board Delegates