Yes, the marketplace facilitator is excluded from having to collect sales tax if it:
- Demonstrates that substantially all the marketplace sellers for whom the marketplace facilitator facilitates sales are currently registered to collect Tennessee sales tax. In this case, the commissioner may waive the requirements that the marketplace facilitator collect sales tax. If a waiver is granted, sales tax must be collected by the marketplace seller; OR
- The marketplace facilitator and the marketplace seller contractually agree that the marketplace seller will collect and remit all applicable taxes and the marketplace seller: and
- Has annual gross sales in the United States of over $1,000,000,000, including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor;
- Provides evidence to the marketplace facilitator that it is registered in this state under 67-6-601; and
- Notifies the commissioner that the marketplace seller will collect and remit all applicable taxes under this chapter on its sales through the marketplace facilitator and is liable for failure to collect or remit applicable taxes on its sales.
Reference: Tenn. Code Ann. § 67-6-501.