Beginning October 1, 2020, a marketplace seller is not required to register as a dealer if all its taxable sales are facilitated by marketplace facilitators who are the retailers for purposes of those sales. However, if it makes any sales other than those facilitated by a marketplace facilitator, for example, through its own website, it may be required to be registered. For instance, if it has a physical presence in Tennessee or its own sales exceeds the $100,000 threshold.
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