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Sales and Use Tax

Overview

Generally, if you make retail sales, leases, or rentals in Tennessee of any goods, computer software, warranty contracts, or certain services and amusements, you should register for the sales tax.  You, as the retailer, are liable for the tax, but you may collect it from your customers.  The sales tax applies to the sales price, which includes the entire amount the customer must pay for the item purchased.

A person must also register to report and pay use tax on purchases of tangible personal property, computer software and specified digital products that they cause to be imported for use in Tennessee.  The use tax applies to the purchase price of the imported item, which includes the entire amount the customer must pay for the item.