A marketplace seller is a person who makes sales through any marketplace operated, owned, or controlled by a marketplace facilitator.
Who is a marketplace seller?
- 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?
- Who is a marketplace facilitator?
- Are remote sellers who sell directly to their customers rather than through a marketplace facilitator required to register with the Department?
- How should a marketplace facilitator with an active Tennessee registration report its own sales and its facilitated sales?
- 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?