Sales & Use Tax

• What is the increase to the 911 surcharge on prepaid wireless calling service that was effective January 1, 2015?
• What is the nexus standard for out-of-state retailers?
• Is the water that a utility sells subject to tax?
• What is the local sales tax rate in Hardin County, Tenn.?
• What is the local sales tax rate in the city of Dunlap, Tenn.?
• Where can I read more about the nonprofit exemption for sales and use tax?
• How does Tennessee sales and use tax apply to video game digital products?
• What is a video game digital product, and is it subject to sales tax?
• Is photography subject to sales and use tax?
• Are sitting fees that photographers charge subject to sales and use tax?
• Are enlargements and reprints of photographs subject to sales and use tax?
• Are photographers who develop film or provide other services on pictures or photographs that others provide subject to sales and use tax?
• What are the tax consequences of a drop shipment?
• What is Tennessee’s amusement tax?
• Where can I find out more about the taxability of blood glucose meters, diabetic supplies and nebulizers in Tennessee?
• Are sales of computer maintenance software contracts subject to sales tax in Tennessee?
• If I move to Tennessee from another state and register my personal watercraft at the local county clerk, am I subject to Tennessee use tax?
• How does Tennessee sales and use tax apply to manufactured or modular homes?
• Can sales and use tax credit be allowed for a trade-in of an old manufactured home on the purchase of a new manufactured home?
• I own a Volkswagen vehicle affected by the federal settlement. What are the sales and use tax consequences?
• I am a Sevier County resident who was impacted by the recent wildfires. Where do I find information about potential tax relief available to me?
• I have a new certificate from the Department of Revenue and it looks different. Can I use this certificate?
• How much is the CBID fee?
• I am an out-of-state retailer registered to collect Tennessee sales and use tax. Do I need to collect the local tax as well as the state tax?
• Is a syringe that is sold pre-filled with a drug subject to sales and use tax?
• Are sales of drugs subject to sales tax?
• Are sales of prepaid calling cards and authorization codes subject to sales tax?
• Can a dealer of prepaid calling cards and authorization codes purchase the telecommunication services associated with the cards and codes for resale?
• Are sales of merchandise through vending machines subject to sales tax?
• How is the 2.25% local tax on vending sales reported on the sales tax return?