SUT-30 - Online Sales by Out-of-State Sellers

Out-of-state businesses with nexus in Tennessee must register and collect Tennessee sales or use tax on merchandise delivered to Tennessee customers. Out-of-state dealers that conduct certain business activities in Tennessee or engage in regular and systematic solicitation of consumers in Tennessee and who make more than $100,000 in sales in the previous 12 months are required to collect and remit Tennessee sales tax. If an out-of-state seller does not collect sales tax from the customer when the seller delivers an item to the customer in Tennessee, the customer is responsible for paying use tax at the same rate as the Tennessee sales tax. The customer may file a consumer use tax return through the Tennessee Taxpayer Access Point (TNTAP).

Reference: Important Notice 20-14.

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