When must a marketplace facilitator collect and remit Tennessee sales tax?

The marketplace facilitator must collect and remit Tennessee sales tax if the marketplace facilitator made or facilitated total sales to consumers in this state of $100,000 or more during the previous twelve-month period. The marketplace facilitator’s own sales are counted towards the $100,000 threshold. For purposes of applying the $100,000 threshold, marketplace facilitator should include all retail sales, including exempt retail sales, but should exclude sales for resale.

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