MS-3 - How Marketplace Sellers Should Report Their Sales

The marketplace seller should only report its own sales made outside of a marketplace facilitator platform on its sales and use tax return as gross sales. The marketplace seller should not include sales through a marketplace facilitator in the gross sales reported on its sales and use tax return, when the marketplace facilitator is collecting and remitting Tennessee sales tax on the seller’s behalf.

Marketplace facilitators will report the sales made through the marketplace on their own sales and use tax returns.