SUT-3 - Use Tax - Overview

The use tax is the counterpart to sales tax. It is applied when merchandise (tangible personal property) is purchased from outside of Tennessee and imported into this state for use or consumption. Use tax protects local merchants, who must collect sales tax, from unfair competition from out-of-state sellers who do not collect Tennessee's sales tax and provides revenue for the operation of state government. Taxpayers should file and pay their use tax obligations online through the Tennessee Taxpayer Access Point (TNTAP).             

Reference: Tenn. Code Ann. § 67-6-102(101).

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