Sales & Use Tax

• SUT-1 - Sales and Use Tax - Tennessee Code Reference
• SUT-2 - Tennessee's Compliance with Streamlined Sales and Use Agreement (SSUTA) [Updated June 11, 2021]
• SUT-3 - Use Tax - Overview
• SUT-4 - Nexus - Overview
• SUT-5 - Activities that Give Out-of-State Dealers Nexus in Tennessee
• SUT-6 - Single Article Tax - Overview and Application
• SUT-7 - Amusement Tax - Overview
• SUT-8 - Sales and Use Tax Online Filing
• SUT-9 - Sales and Use Tax Filing – Filing Due Dates
• SUT-10 - Sales and Use Tax Account - Registering for an Account
• SUT-11 - Sales and Use Tax Account - Closing an Account
• SUT-12 - Notifying the Department Regarding a Change in the Nature of Your Business
• SUT-13 - Sales and Use Tax Rates – Overview
• SUT-14 - Sales and Use Tax Rates – Manufacturers
• SUT-15 - Uniform Local Sales Tax Rate
• SUT-16 - Local Tax Collection by Out-of-State Dealers
• SUT-17 - Local Privilege Taxes are not Included in the Sales Price When Calculating Sales Tax
• SUT-18 - Sales Tax Filing for Single-Member LLCs
• SUT-19 - Sales Tax Treatment of Shipping Charges When a Customer Hires a Delivery Company
• SUT-20 - Food Trucks - Sales Tax Reporting
• SUT-21 - Sales and Use Tax for Contractors - Overview
• SUT-22 - Sales Price - Charges for Labor
• SUT-23 - Sales Price - Shipping Charges
• SUT-24 - Sales Price - Coupons
• SUT-25 - Sales Tax Filing - Reporting Returned Merchandise - Amounts Less Than or Equal to Single Article Limitation
• SUT-26 - Sales Tax Filing - Reporting Returned Merchandise - Amounts Greater Than Single Article Limitation
• SUT-27 - Supplemental Nutritional Assistance Program Payments
• SUT-28 - Products Shipped to a Tennessee Customer then Shipped to Out-of-State Locations
• SUT-29 - Online Sales by In-State Sellers
• SUT-30 - Online Sales by Out-of-State Sellers