MF-9 - Instructions for Marketplace Facilitator to Report its Own Sales Separate from Facilitated Sales

 A marketplace facilitator with an active Tennessee registration should log into its TNTAP account and create a new location ID under its sales tax account to report its facilitated sales. This location ID should be used for reporting and remitting tax the marketplace facilitator collected on facilitated sales only. The marketplace facilitator’s own sales should be reported and the tax remitted under one or more separate location ID’s, as applicable, under the same sales tax account.