To calculate whether a marketplace facilitator meets the sales threshold, the facilitator should combine its own sales and sales it facilitated for marketplace sellers on its marketplace occurring during the previous 12-month period. If the combination of those sales exceeds $100,000, the marketplace facilitator meets the 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.
How is the $100,000 marketplace facilitator threshold calculated?
- How should a marketplace facilitator with an active Tennessee registration report its own sales and its facilitated sales?
- When must a marketplace facilitator collect and remit 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?
- 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?
- Who is a marketplace seller?