Sales Tax Collection by Marketplace Sellers

• MS-1 - Marketplace Seller Definition
• MS-2 - In-State Sellers Should Register in Tennessee Even If All Sales are Made Through Marketplace Facilitator
• MS-3 - How Marketplace Sellers Should Report Their Sales
• MS-4 - Calculating the Sales Threshold
• MS-5 - When Remote Sellers Must Register and Collect Sales Tax
• MS-6 - Sales Made Through Marketplace Facilitator Count for Franchise and Excise and Business Tax Substantial Nexus Purposes
• MS-7 - "Substantially All" Sales Tax Collection Waiver
• MS-8 - How to Notify Department of Contractual Agreement Between Marketplace Seller and Marketplace Facilitator
• MS-9 - Marketplace Seller Not Required to Register if All Sales Made Through Marketplace Facilitator
• MS-10 - Remote Seller Must Combine Its Own Sales and Sales Made Through Unregistered Marketplace Facilitators When Calculating Threshold
• MS-11 Marketplace Sellers Purchasing Products for Resale from Tennessee Suppliers Must Provide a Resale Exemption Certificate