Should a marketplace seller located in Tennessee register for Tennessee sales and use tax if all its sales are made through a marketplace facilitator that is required to collect and remit Tennessee sales and use tax?

Yes. A marketplace seller located in Tennessee should register for a sales and use tax account and file annual returns even if all of its sales are made through a registered marketplace facilitator. In this case, the marketplace seller will simply report $0 in sales on the annual return. Registration for the sales and use tax account provides a marketplace seller with a Tennessee resale certificate.

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