How should an unregistered marketplace facilitator register with the Department and report the sales it facilitates?

A marketplace facilitator that meets the sales threshold may register through the online Tennessee Taxpayer Access Point (TNTAP) under “Register a New Business.” A marketplace facilitator may also register with Tennessee by accessing the Streamlined Sales Tax Registration System. The marketplace facilitator should then report and remit the facilitated sales electronically using its TNTAP account.

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