A marketplace seller should contact the Department at (615) 741-0035 to request an application for waiver of the marketplace facilitator’s requirement to collect and remit sales and use tax on its sales through the marketplace facilitator, such that the marketplace seller is liable for failure to collect sales and use tax on its sales if the marketplace seller:
- has a contractual agreement with the marketplace facilitator stating that the marketplace seller will collect and remit sales and use tax on sales made through the marketplace facilitator;
- provides evidence to the marketplace facilitator that it is registered for sales and use tax; and
- has annual gross sales in the United States of over $1,000,000,000, including the gross sales of its related entities, and in the case of franchised entities and their franchisees (“combined group”).
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