Out-of-State Dealers, Marketplace Facilitators & Marketplace Sellers
Sales Tax Collection by Out-of-State Dealers
- RS-1 - Sales Threshold for Out-of-State Dealers
- RS-2 - How Out-of-State Dealers Who Meet Sales Threshold Can Register with Department
- RS-3 - How to Apply Sales Threshold
- RS-4 - Wholesale Sales Not Included in Sales Threshold
- RS-5 - When Sales Fall Below Threshold in Any Given Year
- RS-6 - Timeline to Start Collecting Tax After Meeting Threshold
Sales Tax Collection by Marketplace Facilitators
- MF-1 - Marketplace Definition
- MF-2 - Marketplace Facilitator Definition
- MF-3 - Types of Businesses That are Not Marketplace Facilitators
- MF-4 - Marketplace Facilitator Collection Threshold
- MF-5 - When Marketplace Facilitator's Must Register
- MF-6 - Exceptions to When Marketplace Facilitator Must Collect Sales Tax
Sales Tax Collection by Marketplace Sellers
- MS-1 - Marketplace Seller Definition
- MS-2 - In-State Sellers Should Register in Tennessee Even If All Sales are Made Through Marketplace Facilitator
- MS-3 - How Marketplace Sellers Should Report Their Sales
- MS-4 - Calculating the Sales Threshold
- MS-5 - When Remote Sellers Must Register and Collect Sales Tax
- MS-6 - Sales Made Through Marketplace Facilitator Count for Franchise and Excise and Business Tax Substantial Nexus Purposes
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