Out-of-State Dealer Sales and Use Tax Rule
Please read frequently asked questions on this topic here.
- I’ve only been in business since July 1, 2016. How does the twelve-month period apply to me as an out-of-state seller with no physical presence in Tennessee? Will there be a proration of the $500,000 threshold for the six months I’ve been in business?
- Will the Department audit and assess my out-of-state company for any sales and use taxes not previously remitted to Tennessee?
- My out-of-state business has not previously registered for collecting Tennessee sales and use tax and now meets the requirement to collect sales and use taxes. When do I have to register for sales and use tax collection?
- My out-of-state business made less than $500,000 in sales to Tennessee consumers during the previous twelve months. Must I register to collect Tennessee sales and use tax?
- I have no physical location in Tennessee. Am I required to register as a dealer for sales and use tax collection?
- What does “substantial nexus” mean relative to sales and use tax registration in Tennessee for out-of-state dealers?
Contact an agent. Submit a request