SUT-10 - Sales and Use Tax Account - Registering for an Account

Any person who sells, leases, or rents tangible personal property or provides a taxable service is required to register for sales and use tax purposes, even if the product sold is exempt from tax. Businesses that average more than $400 a month in sales of tangible personal property and businesses averaging more than $100 per month in sales of taxable services must register for sales and use tax purposes.

Taxpayers may register for a sales and use tax account online through the Tennessee Taxpayer Access Point (TNTAP). There is no charge for registering a business for a sales and use tax account. When a taxpayer has registered, the Department of Revenue will send a Certificate of Registration to be displayed at the business location. Retailers, wholesalers, and manufacturers will also receive a Tennessee Certificate of Resale.

To register a new business, taxpayers should select the link Register a New Business on the TNTAP home page.

Taxpayers with an existing account who wish to add a new sales and use tax account should log into TNTAP and add an account using their existing login.

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