MS-2 - In-State Sellers Should Register in Tennessee Even If All Sales are Made Through Marketplace Facilitator

A marketplace seller located in Tennessee should register for a sales and use tax account and file annual returns even if all of its sales are made through a registered marketplace facilitator. In this case, the marketplace seller will simply report $0 in sales on the annual return. Registration for the sales and use tax account provides a marketplace seller with a Tennessee resale certificate.