Tennessee Sales Tax Guide for E-commerce Sellers

Rate structure

Tennessee's state rate is 7%; the combined state + local rate ranges from 7–9.75%. Sourcing: Destination (remote).

COMPONENTRATENOTES

State rate7%TNTAP general statewide rate

Local taxes7–9.75%State 7% + local option 1.5–2.75% by delivery location; single-article caps apply to some items.

ReturnSLS-450SLS-450 (Sales & Use Tax Return) + Schedule E (destination sales by situs)

Economic nexus threshold

You must register and collect once your Tennessee sales reach $100,000, measured over the preceding 12 months. There is no transaction-count threshold. Retail sales; threshold lowered from $500k on 2020-10-01. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Tennessee as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

TNTAP assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Tennessee: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 25% (min $15), plus interest.

Marketplace facilitator rules

Since October 2020, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Tennessee tax on your marketplace sales. How Tennessee treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction if registered.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Tennessee Dept. of Revenue when in doubt.

Filing portal & AutoFile

Tennessee returns are filed through tntap.tn.gov/eservices. Login verification: May require verification. SalesTax50 AutoFile prepares the SLS-450 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Tennessee permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Tennessee warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your TNTAP return — SalesTax50 separates them automatically.

Does SalesTax50 file Tennessee returns automatically?

Yes — AutoFile prepares your SLS-450 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Tennessee permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Tennessee Dept. of Revenue before relying on them.

Let AutoFile handle your Tennessee returns

Prepared and checked for you — you approve before anything is filed.

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