My out-of-state business made less than $500,000 in sales to Tennessee consumers during the previous twelve months. Must I register to collect Tennessee sales and use tax?

If you do not have a physical presence in Tennessee and your sales to Tennessee customers during the previous twelve-month period do not exceed $500,000, you are not required to register for Tennessee sales and use tax by March 1, 2017. If you meet the $500,000 threshold after March 1, 2017, you must register with the Department and begin to collect and remit Tennessee sales and use tax by the first day of the third calendar month following the month in which you meet the threshold.  For example, if you meet the $500,000 threshold on August 15, 2017, you are required to register, collect, and remit sales tax beginning on November 1, 2017.

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