MS-5 - When Remote Sellers Must Register and Collect Sales Tax

Remote sellers with no physical presence in this state who sell directly to Tennessee customers and have Tennessee sales in excess of $100,000 are required to register with the Department and collect tax under Tenn. Code Ann. § 67-6-524(b).  Remote sellers with a physical presence in Tennessee are required to register with the Department and collect tax in the same manner as sellers with a location in this state.