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Marketplace Sellers, Marketplace Facilitators & Out-of-State Dealers

Out-of-State Dealer Sales and Use Tax Registration

Tennessee Revenue Rule 1320-05-01-.129(2) requires certain out-of-state dealers with no physical presence in Tennessee to register with the Department of Revenue for sales and use tax purposes. Click here to access our out-of-state dealer registration application.

Please read frequently asked questions on this topic here.

Click here to read sales and use tax important notice 17-01:  Out-of-State Dealer Registration.