How to Register: You may apply for your certificate of registration online if you are located within the state. Out of state businesses registering for business tax must currently submit a paper application.
Registration Cost: No fee.
Filing Requirements: Sales and use taxpayers are required to file returns and remit payments electronically. If this requirement creates a hardship on any taxpayer, you can request permission to continue to file using paper return forms. The Department can require that a manual-handling fee of $25 accompany any paper return.
Due Date: Returns and payments are due on 20th of the month following the end of period.
Where to File: Tennessee.gov
What Will You Need: In order to file electronically as required, you will need your Sales & Use Tax Account Number, your username and password, the reportable amounts for the period, if they apply:
- Gross Sales
- Exempt Sales
- Local Sales
- Single Article Sales
- Reduced Rates on Energy or Water Sales
You will also need payment information for either an ACH debit transaction or credit card payment.
Renewal: Not Required.
Additional Information: Tennessee Sales Tax Rules and Regulations