RS-1 - Sales Threshold for Out-of-State Dealers

 

Currently, out-of-state dealers with no physical presence in Tennessee who make $500,000 or more in sales to Tennessee customers must register and collect Tennessee sales and use tax. The $500,000 threshold includes all retail sales made by the out-of-state dealer, including exempt sales but does not include sales for resale.


NOTE: Beginning October 1, 2020, the sales threshold will be established at $100,000. Out-of-state dealers with no physical presence in Tennessee who make $100,000 or more in sales to Tennessee customers will be required to register and collect Tennessee sales and use tax.

Reference: Tenn. Code Ann. § 67-6-524.

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