A “substantially all” waiver waives the marketplace facilitator’s responsibility to collect and remit the sales and use tax on sales it facilitates for marketplace sellers. The Department may issue this waiver if the marketplace facilitator demonstrates that “substantially all” the marketplace sellers on its platform are registered in Tennessee for sales and use tax purposes. This waiver should be requested by the marketplace facilitator, who may provide a copy of the waiver to marketplace sellers.
The marketplace facilitator must contact the Department at (615) 741-0035 to request an application for waiver. The marketplace facilitator must then submit the application for waiver and provide the Department with required information, including a list of marketplace sellers’ names, addresses, and Tennessee sales tax registration numbers and an explanation for why any sellers’ Tennessee sales tax registration numbers were not obtained.