Tennessee
Sales Threshold $100,000
Transaction Threshold N/A
Effective Date October 1, 2019
Included Transactions Gross sales of tangible personal property and services
Excluded Transactions Sales for resale
Evaluation Period Previous 12-month period
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with Tennessee Department of Revenue; file periodic returns
Exemptions Sales for resale, certain exempt organizations