SUT-181 – Live Online Courses

Sales of live, instructor-led online courses are not subject to Tennessee sales tax because these sales constitute the purchase of non-taxable services. Please see SUT-66-Online-Courses, SUT-182 - Exemption - Continuing Education Courses Offered Online by 501(c)(3) and (c)(6) Organizations, and Letter Ruling 20-04 for more information on online courses. 

Not finding answers? Submit a request


Powered by Zendesk