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?

You will be required to file Schedule B on your sales and use tax return.  You will have the ability to report sales for the January 1, 2019 through September 30, 2019 period using the local uniform sales tax rate.  However, you must use the local sales tax rate by city and/or county for the October 1, 2019 through December 31, 2019 period.

You will accomplish this when you file your return on TNTAP by clicking on the link for Schedule B to report sales by delivery destination. You will be able to select each of these 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. Then you will 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.

Not finding answers? Submit a request

Comments

Powered by Zendesk