SUT-16 - Local Tax Collection by Out-of-State Dealers

Out-of-state taxpayers that are registered to collect Tennessee sales and use tax are required to collect both the local and state sales tax from Tennessee purchasers. Out-of-state taxpayers must collect and report the local sales tax based on the local jurisdiction where the sale is shipped or delivered.

Reference: Important Notices 19-04 and 19-05.

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