Out-of-State Dealers, Marketplace Facilitators & Marketplace Sellers
Sales Tax Collection by Out-of-State Dealers
- What is the sales threshold for out-of-state dealers?
- I am an out-of-state dealer with no physical presence in Tennessee. How do I register with the Tennessee Department of Revenue if my sales exceed the threshold set out in Tenn. Code Ann. § 67-6-543?
- I am an out-of-state dealer with no physical presence in Tennessee. How do I apply the threshold set out in Tenn. Code Ann. § 67-6-543?
- I am an out-of-state dealer with no physical presence in Tennessee. My sales to customers in Tennessee are exclusively wholesale sales. Do I have to register for sales and use tax purposes, if my wholesale sales exceed the threshold?
- I am an out-of-state dealer with no physical presence in Tennessee. If my sales exceed the threshold and I begin collecting tax, but later my sales fall below the threshold, am I required to continue collecting tax?
- I am an out-of-state dealer with no physical presence in Tennessee. When do I have to begin collecting sales and use tax if my sales exceed the established threshold?
Sales Tax Collection by Marketplace Facilitators
- Does the marketplace facilitator legislation affect a taxpayer’s nexus for business tax or franchise and excise tax purposes?
- What is a marketplace?
- Who is a marketplace facilitator?
- Who is not a marketplace facilitator?
- What is a delivery network company?
- What are delivery services?
Sales Tax Collection by Marketplace Sellers
- How should a marketplace seller report its own sales and its facilitated sales on its sales and use tax return?
- Should a marketplace seller located in Tennessee register for Tennessee sales and use tax if all its sales are made through a marketplace facilitator that is required to collect and remit Tennessee sales and use tax?
- What is a “substantially all” waiver and how does a marketplace facilitator obtain this waiver?
- Should marketplace sellers include sales receipts from sales facilitated through a marketplace when applying the substantial nexus factor-based test for business tax or franchise and excise tax purposes?
- How should a marketplace seller notify the Department if it has a contractual agreement with a marketplace facilitator whereby the marketplace seller will collect and remit Tennessee sales and use tax on its sales made through a marketplace facilitator?
- Do sales made through a marketplace facilitator count as sales of an out-of-state marketplace seller in determining whether the seller must register for and collect Tennessee sales tax?
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