Sales Tax Collection by Out-of-State Dealers

• What is the sales threshold for out-of-state dealers?
• I am an out-of-state dealer with no physical presence in Tennessee. How do I register with the Tennessee Department of Revenue if my sales exceed the threshold set out in Tenn. Code Ann. § 67-6-543?
• I am an out-of-state dealer with no physical presence in Tennessee. How do I apply the threshold set out in Tenn. Code Ann. § 67-6-543?
• I am an out-of-state dealer with no physical presence in Tennessee. My sales to customers in Tennessee are exclusively wholesale sales. Do I have to register for sales and use tax purposes, if my wholesale sales exceed the threshold?
• I am an out-of-state dealer with no physical presence in Tennessee. If my sales exceed the threshold and I begin collecting tax, but later my sales fall below the threshold, am I required to continue collecting tax?
• I am an out-of-state dealer with no physical presence in Tennessee. When do I have to begin collecting sales and use tax if my sales exceed the established threshold?
• I am an out-of-state dealer with no physical presence in Tennessee. If my sales exceed the $500,000 threshold set out in Rule 129(2) before July 2019 and I did not collect tax, can I be held liable for tax on sales occurring before October 1, 2019?
• I am an out-of-state dealer with no physical presence in Tennessee. If my sales exceed the $500,000 threshold set out in Sales and Use Tax Rule 1320-05-01-.129(2) during August or September of 2019, do I have to begin collecting tax on October 1, 2019?