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Department of Revenue COVID-19 Updates
Out-of-state Dealers and Marketplace Facilitators Information

Currently, out-of-state dealers with no physical presence in Tennessee who make $500,000 or more in sales to Tennessee customers must register and collect Tennessee sales and use tax. The $500,000 threshold includes all retail sales made by the out-of-state dealer, including exempt sales, but does not include sales for resale.

NOTE: Beginning October 1, 2020, the sales threshold will be established at $100,000. Out-of-state dealers with no physical presence in Tennessee who make $100,000 or more in sales to Tennessee customers will be required to register and collect Tennessee sales and use tax.

For more information, please read important notice #20-14:  New Filing Threshold for Out-of-State Dealers.

Beginning on October 1, 2020, marketplace facilitators that make or facilitate more than $100,000 in sales to Tennessee customers in the previous 12-month period are required to collect and remit Tennessee sales tax. The sales tax is collected on sales made by marketplace sellers to Tennessee customers. Marketplace facilitators that do not have at least $100,000 in total sales in this state do not have a collection responsibility.

For more information, please read: