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?

Sales made through a marketplace facilitator that is registered with the Department and collecting Tennessee sales tax do not count as sales for the purpose of determining if an out-of-state marketplace seller has a registration and collection requirement under Tenn. Code Ann. § 67-6-543(b), which requires an out-of-state seller to register and collect Tennessee sales tax once its Tennessee sales exceed $100,000.  

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