Are remote sellers who sell directly to their customers rather than through a marketplace facilitator required to register with the Department?

Remote sellers with no physical presence in this state who sell directly to Tennessee customers and have Tennessee sales in excess of $100,000 are required to register with the Department and collect tax under Tenn. Code Ann. § 67-6-543(b).  Remote sellers with a physical presence in Tennessee are required to register with the Department and collect tax in the same manner as sellers with a location in this state.

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