CUT-2 - When to File Consumer Use Tax

Depending on the frequency of purchases, consumers must file the use tax return and pay the taxes either monthly, quarterly, semiannually, or annually. The return is due on or before the 20th of the month following the close of the applicable period. For example, taxpayers filing an annual calendar year return would submit the return and payment on or before January 20 of the following year. Most Tennesseans can simply file a use tax return annually if items subject to use tax are purchased infrequently. This tax can be paid electronically through the Tennessee Taxpayer Access Point (TNTAP). If use tax is due on food items that are taxed at the 5% state rate (prior to July 1, 2017; the state sales tax rate on food is 4%, effective July 1, 2017) and there are other purchases taxed at the 7% state rate, two returns should be filed to report the food and non-food items separately.