Sales Tax Collection by Marketplace Facilitators
- Does the marketplace facilitator legislation affect a taxpayer’s nexus for business tax or franchise and excise tax purposes?
- 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?
- 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?
- 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?
- 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?
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