Out-of-State Dealer Sales & Use Tax Registration

Tenn. Code Ann. § 67-6-524 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 19-04 Post-Wayfair Collections by Out-of-State Dealers 
  • Important Notice 20-14 New Filing Threshold for Out-of-State Dealers 
• Additional tax guidance can be found here.