If a Tennessee artist sells his/her artwork throughout the state at different events or temporary locations, how should he/she collect and remit sales tax?

If an artist makes Tennessee sales, the artist should register his/her primary business location, which may the artist’s residence or studio. If the artist makes sales of his/her art work at temporary locations elsewhere in Tennessee, the artist should collect sales tax at the rate of his/her business location and report all of these sales on the sales tax return for his/her business location.

If an artist only makes sales in Tennessee at flea markets, the artist should follow the guidance in the Tennessee Sales and Use Tax Guide on flea markets.

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