How should a marketplace facilitator and seller notify the Department that they have a contractual agreement whereby the marketplace seller will collect Tennessee sales tax?

A marketplace facilitator and seller should notify the Department in writing that they have a contractual agreement whereby the marketplace seller will collect Tennessee sales tax. Such notification should be sent to 500 Deaderick Street, Nashville, TN 37242 or emailed to revenue.support@tn.gov.  The parties should also provide the Department with all necessary information to evidence the agreement including, but not limited to, a copy of the contractual agreement.

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