Sales Tax Collection by Marketplace Facilitators

• What is a marketplace?
• Who is a marketplace facilitator?
• Who is not a marketplace facilitator?
• What is a delivery network company?
• What are delivery services?
• How does a delivery network company elect to be a marketplace facilitator?
• When must a marketplace facilitator collect and remit Tennessee sales tax?
• Are there exclusions as to when a marketplace facilitator must collect and remit sales tax?
• How does a marketplace facilitator demonstrate to the Department that substantially all its marketplace sellers are registered and collecting with the Department?
• How should a marketplace seller notify the Department if they have a contractual agreement with a marketplace facilitator whereby the marketplace seller will collect Tennessee sales tax?
• When should a marketplace facilitator register and begin collecting sales and use tax?
• How is the $100,000 marketplace facilitator threshold calculated?
• How should a marketplace facilitator with an active Tennessee registration report its own sales and its facilitated sales?
• Do sales made through a marketplace facilitator count as sales of an out-of-state marketplace seller in determining whether the seller must register for and collect Tennessee sales tax?
• Should a marketplace seller who is already registered with the Department close its tax accounts?
• How should an unregistered marketplace facilitator register with the Department and report the sales it facilitates?
• How are sales made through a marketplace facilitator sourced for sales tax purposes?
• Who is a marketplace seller?
• If a marketplace seller meets the sales threshold by combining sales made directly to Tennessee customers and sales made using various marketplace facilitators that are not registered in Tennessee, is the marketplace seller required to collect and remit?
• Are remote sellers who sell directly to their customers rather than through a marketplace facilitator required to register with the Department?
• Can a marketplace seller who is not located or registered in Tennessee purchase tangible personal property tax-exempt from a Tennessee drop shipper to fulfill a Tennessee sale made through a marketplace facilitator?