My out-of-state business has not previously registered for collecting Tennessee sales and use tax and now meets the requirement to collect sales and use taxes. When do I have to register for sales and use tax collection?

If you do not have a physical presence in Tennessee but your sales to Tennessee customers during the previous twelve-month period exceed $500,000, you are required to register for the Tennessee sales and use tax by March 1, 2017, and begin collecting and remitting sales and use tax to the Department beginning July 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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