Sales Tax Collection by Marketplace Sellers

• How should a marketplace seller report its own sales and its facilitated sales on its sales and use tax return?
• Should a marketplace seller located in Tennessee register for Tennessee sales and use tax if all its sales are made through a marketplace facilitator that is required to collect and remit Tennessee sales and use tax?
• What is a “substantially all” waiver and how does a marketplace facilitator obtain this waiver?
• Should marketplace sellers include sales receipts from sales facilitated through a marketplace when applying the substantial nexus factor-based test for business tax or franchise and excise tax purposes?
• How should a marketplace seller notify the Department if it has a contractual agreement with a marketplace facilitator whereby the marketplace seller will collect and remit Tennessee sales and use tax on its sales made through a marketplace facilitator?
• 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?
• 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?