As an out-of-state seller making sales into Tennessee, how do I file my 2019 annual sales and use tax return to include both the local uniform sales tax rate and the local sales tax rate for each jurisdiction?

When you file your state sales and use tax return, local sales and use taxes are reported on Schedule B.  Sales made from January 1, 2019 through September 30, 2019 period may be reported using the local uniform sales tax rate.  The local sales and use tax rate by city and/or county must be used for sales made from  October 1, 2019 through December 31, 2019.

To accomplish this when you file your return on TNTAP, click on the link for Schedule B to report sales by delivery destination. You will then select each rate from a drop down menu. The menu has a local uniform sales tax rate option to report sales made between January 1, 2019 and September 30, 2019. This is listed alphabetically under "Uniform Rate".  After reporting your uniform rate sales, report all sales for October 1, 2019 through December 31, 2019 by selecting the appropriate city and county situs codes, listing the sales that were delivered into that jurisdiction.

Please see important notices 19-04 and 19-05 for additional information.

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