The marketplace facilitator must collect and remit Tennessee sales tax if the marketplace facilitator made or facilitated total sales to consumers in this state of $100,000 or more during the previous twelve-month period. The marketplace facilitator’s own sales are counted towards the $100,000 threshold. For purposes of applying the $100,000 threshold, marketplace facilitator should include all retail sales, including exempt retail sales, but should exclude sales for resale.
Reference: Tenn. Code Ann. § 67-6-501.