If a food truck or other mobile vendor makes Tennessee sales at different temporary Tennessee locations, the vendor should register its primary business location for sales and use tax. The primary business location may be the vendor’s residence or central kitchen. The vendor should collect Tennessee sales tax at the state and local rate of its business location and report all sales, including sales made from temporary locations, on the sales tax return for its business location. Note, this question and answer does not address vendors who make sales at flea markets.
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