CUT-1 - How to Pay Consumer Use Tax

Taxpayers are encouraged to file and pay their use tax obligations online on the Tennessee Taxpayer Access Point (TNTAP). This easy-to-use process allows taxpayers to submit their payment using a one-time ACH debit payment from their bank accounts. Taxpayers wishing to pay using a Visa, Mastercard, American Express, or Discover credit card may do so, with a service fee. Paper tax forms sent to the Department of Revenue with a check for the proper amount of tax are also acceptable. 

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