Sales Tax Collection by Marketplace Facilitators

• MF-1 - Marketplace Definition
• MF-2 - Marketplace Facilitator Definition
• MF-3 - Types of Businesses That are Not Marketplace Facilitators
• MF-4 - Marketplace Facilitator Collection Threshold
• MF-5 - When Marketplace Facilitator's Must Register
• MF-6 - Exceptions to When Marketplace Facilitator Must Collect Sales Tax
• MF-7 - How to Obtain Substantially-All Waiver from Collecting Sales Tax
• MF-8 - How to Calculate $100,000 Threshold
• MF-9 - Instructions for Marketplace Facilitator to Report its Own Sales Separate from Facilitated Sales
• MF-10 - How an Unregistered Marketplace Facilitator Can Register
• MF-11 - Sourcing Marketplace Facilitated Sales
• MF-12 - Unregistered Out-of-State Businesses May Purchase Tangible Personal Property from Tennessee Supplier When Selling through Registered Marketplace Facilitator
• MF-13 - Marketplace Facilitator Laws Do Not Impact Franchise and Excise or Business Tax Nexus Provisions
• MF-14 - Delivery Network Company – Definition
• MF-15 - Delivery Services – Definition
• MF-16 - How Delivery Network Companies Can Elect to be Marketplace Facilitator