Out-of-State Dealer Sales & 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.  

• Out-of-State Dealers can register using the Tennessee Taxpayer Access Point (TNTAP).  
• For more information, please read:
  • Important Notice 17-01 - Out-of-State Dealer Registration 
  • Important Notice 17-12 - Out-of-State Dealer Registration Enforcement Delayed.
• Additional tax guidance can be found here.