A marketplace facilitator must collect sales of tangible personal property based on the shipped to or delivered to address of the customer. However, sales tax on taxable services should be reported consistent with other service sourcing provisions.
MF-11 - Sourcing Marketplace Facilitated Sales
Related articles
- MF-9 - Instructions for Marketplace Facilitator to Report its Own Sales Separate from Facilitated Sales
- MF-13 - Marketplace Facilitator Laws Do Not Impact Franchise and Excise or Business Tax Nexus Provisions
- MF-12 - Unregistered Out-of-State Businesses May Purchase Tangible Personal Property from Tennessee Supplier When Selling through Registered Marketplace Facilitator
- SUT-115 - Services – Services Subject to Sales and Use Tax
- SUT-1 - Sales and Use Tax - Tennessee Code Reference
Comments