MF-5 - When Marketplace Facilitator's Must Register

When a previously unregistered marketplace facilitator exceeds the $100,000 threshold within a 12-month period, the marketplace facilitator is required to register and begin collecting sales and use tax on the first day of the third month following the month it meets the threshold. This amount includes sales made by the marketplace facilitator and sales the marketplace facilitator facilitated through its marketplace.

Reference: Tenn. Code Ann. § 67-6-501.

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