BUS-47 – Antique Mall Registration

Generally, an operator of an antique mall that contains at least two retailers selling tangible personal property is required to collect a one dollar per-day, per-booth fee from the individual booth renters in the mall and remit the amounts collected to its county clerk. If applicable, the operator also may be required to collect an additional one dollar per day per booth fee from the individual booth renters that it must remit to the proper city official. The operator would pay these fees rather than the business tax.

However, if the antique mall is open at least five days a week in a permanent location and there is a common cash register for all sales at the antique mall, the antique mall operator must pay the state and, if applicable, municipal-level business tax on all of the sales at that location. Under these circumstances, the individual booth renters will not be required to pay the one dollar per day fee described in the first paragraph.

Regardless of which of these two scenarios applies to the antique mall, the antique mall operator/owner must get the appropriate business tax license(s). 

Reference: Tenn. Code Ann. § 67-4-710.

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