Sales & Use Tax

• How do I file sales and use tax online?
• How do I register for sales and use tax?
• What are the registration requirements for getting a sales tax account number?
• When is sales tax due?
• How much does it cost to register my business for sales and use tax?
• How do I close my sales tax account?
• What are the state and local sales tax rates in Tennessee?
• Am I required to file a sales tax return if I have no sales to report?
• What is use tax?
• When may a business use a resale certificate?
• As a supplier, I made a sale to a reseller in another state and am shipping the product to the reseller's customer in Tennessee. Can I accept the reseller's home state resale certificate for tax exemption purposes?
• Is a charge for labor subject to sales tax?
• Are shipping charges taxable for sales tax purposes?
• When an item is purchased and the customer provides a coupon to the seller, is sales tax based on the item price before or after the coupon is applied?
• Are sales of puppies, kittens, or other non-livestock animals subject to sales tax?
• If an out-of-state customer purchases product from a business and hires a delivery company to take possession of the product at the business’ location and deliver the product to the customer, is the transaction subject to sales tax?
• If I want to transfer a motor vehicle from my personal name into my business or vice versa, will sales tax be due on the transfer?
• I provide repair services. If a customer ships property into Tennessee for repair, and I ship the property back to the customer when the repair is completed, must I collect Tennessee sales tax? Is this an exempt transaction in interstate commerce?
• I’m buying a new vehicle and paying sales tax on it in my home state. When I move to Tennessee soon, will I have to pay the difference between the amount I pay here and the Tennessee sales tax rates or pay sales tax twice (here and Tennessee)?
• Can an entity that leases tangible personal property to others purchase repair services on that property exempt from Tennessee sales tax?
• I ordered products from an out-of-state seller to be delivered to my business in Tennessee. I will then ship the products to business locations inside and outside the state. Is there an exemption for the products I will ship to my out-of-state locations?
• I am a TN contracted vendor doing business with state government entities. I was told I need to provide a certificate of registration or proof of sales tax exemption. What do I do?
• How do I qualify for an exemption of sales tax on industrial machinery purchased to fabricate the product I manufacture?
• What qualifies for industrial machinery exemption?
• What are the reduced sales tax rates that apply to manufacturers?
• What is a Tennessee agricultural exemption?
• What qualifies for a Tennessee agricultural exemption?
• How do I apply for the Tennessee agricultural exemption?
• How do I get a copy of my resale certificate?
• My certificate of exemption has expired.  Does the Department of Revenue automatically reissue these exemption certificates?