A marketplace facilitator must collect sales of tangible personal property based on the shipped to or delivered to address of the customer. However, sales tax on taxable services should be reported consistent with other service sourcing provisions.
How are sales made through a marketplace facilitator sourced for sales tax purposes?
- Who is a marketplace seller?
- How should an unregistered marketplace facilitator register with the Department and report the sales it facilitates?
- Are remote sellers who sell directly to their customers rather than through a marketplace facilitator required to register with the Department?
- Do sales made through a marketplace facilitator count as sales of an out-of-state marketplace seller in determining whether the seller must register for and collect Tennessee sales tax?
- If a marketplace seller meets the sales threshold by combining sales made directly to Tennessee customers and sales made using various marketplace facilitators that are not registered in Tennessee, is the marketplace seller required to collect and remit?