Sales & Use Tax

• How and when do I report my vending sales?
• Do Tennessee sellers need to replace exemption certificates that include 9 digit Tennessee account or exemption numbers with new exemption certificates that include the customers’ new 10 digit Tennessee account/exemption numbers?
• Can a Tennessee supplier sell goods to an out-of-state dealer as an exempt sale for resale when it also drop ships the goods to the out-of-state dealer’s Tennessee customer?
• Does the Tennessee sales and use tax definition of “sale for resale” include a sale by a Tennessee supplier to an out-of-state vendor that is drop shipped to the out-of-state vendor’s Tennessee customer who is the end user?
• How do I get a Tennessee Sales and Use Tax Certificate of Resale?
• What is the state sales and use tax rate on food and food ingredients?
• How are food and food ingredients defined for sales tax purposes?
• Is candy taxable at the lower food and food ingredients sales tax rate?
• How is candy defined for sales tax purposes?
• Are dietary supplements taxable at the lower food and food ingredients sales tax rate?
• How can I tell if a product is a dietary supplement for sales tax purposes?
• Is prepared food taxable at the lower food and food ingredients sales tax rate?
• How is prepared food defined for sales tax purposes?
• Do I have to collect and remit sales tax on the rental of my home?
• If a disregarded single-member LLC is located and making taxable sales in Tennessee, should the LLC or the parent register and file for sales and use tax?
• What is final artwork, and is it subject to sales and use tax?
• What are advertising materials, and are they subject to sales and use tax?
• What is preliminary artwork, and is it subject to sales and use tax?
• Can a member of the military purchase a motor vehicle exempt from sales tax in Tennessee?
• I use an online company to rent my property as a short-term rental. The company has notified me that they are going to collect sales tax on my behalf. Does this mean I am exempt from all Tennessee taxes?
• What is the sales tax treatment of the bathing of animals?
• Is sales tax due when veterinarians bathe animals?
• Can a veterinarian buy, sell, or use drugs/medications exempt from sales tax?
• Is an exempt organization required to get an exemption certificate for each location?
• Is the transference of virtual currency subject to sales and use tax or business tax?
• Which water utility and natural gas, propane, and electricity charges are subject to sales tax?
• How do the single article laws apply to a sale of a tractor and implement(s) included on the same invoice?
• Must distilleries pay sales or use tax on their product that they offer as free samples?
• How is returned merchandise that qualifies as a single article of tangible personal property with a price greater than $1,600 reported on the sales tax return to claim credit for the refunded sales tax?
• How is returned merchandise that has a price equal to or less than $1,600 reported on the sales tax return to claim credit for the refunded sales tax?