Who owes the consumer use tax?

If Tennessee sales tax is added to the purchase price, use tax is not owed. However, if merchandise is bought through the internet, over the telephone, from mail-order catalogs, etc., and sales tax is not added to the price, the purchaser is responsible for paying use tax directly to the Department of Revenue. Also, Tennessee residents who travel outside the state and purchase untaxed merchandise that is shipped to their homes in Tennessee are liable for use tax.


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