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SEE NEW POST-WAYFAIR GUIDANCE FOR SALES TAX COLLECTION FROM OUT-OF-STATE DEALERS HERE
New professional privilege tax exemptions are effective June 1, 2020. Click here for more information.

Streamlined Sales Tax

The Streamlined Sales and Use Tax Project is a national effort by states to simplify and modernize administration of state and local sales and use tax laws.  Tennessee has been an associate member state to the Streamlined Sales Tax Governing Board (SSTGB) since October 1, 2005.

In 2007 the General Assembly passed legislation (Public Chapter 602 (2007)) making numerous changes to bring Tennessee into compliance with the Streamlined Sales and Use Tax Agreement (SSUTA).   The following sales and use tax law changes became effective on January 1, 2008: most of the SSUTA uniform definitions; provisions concerning the registration of farmers for sales tax exemption purposes; provisions concerning the optional use of the Streamlined Centralized Registration System; and provisions concerning the optional use of certified service providers (CSP) or certified automated systems (CAS) for sales tax collection and remittance.  

The effective date of additional statutory changes to bring Tennessee into compliance with the SSUTA was moved from July 1, 2017, to July 1, 2019 (per legislation the Governor signed on April 19, 2017; for more information please see important notice 17-06).  

Streamlined questions?  Search Revenue Help for answers, or submit a ticket to one of our representatives.  More information is available at http://www.streamlinedsalestax.org.