SUT-20 - Food Trucks - Sales Tax Reporting

If a food truck or other mobile vendor makes Tennessee sales at different temporary locations in Tennessee, the vendor should register its primary business location for sales and use tax purposes. The primary business location may be the vendor’s residence or central kitchen. The vendor should collect Tennessee sales tax at the state and local rate applicable to its business location and report all sales, including sales made from temporary locations, on the sales tax return for its business location.

If a food truck or other mobile vendor only makes sales in Tennessee at flea markets, the vendor should follow the guidance regarding flea markets in the Tennessee Sales and Use Tax Guide.