I am an out-of-state dealer with no physical presence in Tennessee. If my sales exceed the $500,000 threshold set out in Rule 129(2) before July 2019 and I did not collect tax, can I be held liable for tax on sales occurring before October 1, 2019?

No.  The Department will not apply Rule 129(2) retroactively.  Dealers who had no physical presence in Tennessee and who did not collect sales tax prior to October 1, 2019 will not be assessed sales tax for any period prior to October 1, 2019.

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