Registering for TN Sales & Use Tax

Source:https://tax.thomsonreuters.com/blog/onesource/indirect-tax/new-tn-state-sales-and-use-tax-rate-on-food/

Source:https://tax.thomsonreuters.com/blog/onesource/indirect-tax/new-tn-state-sales-and-use-tax-rate-on-food/

Registering online for a Sales & Use Tax account with the TN Department of Revenue can be easy if you know what information you need ahead of time.  Most items they request you should have readily available.  Although, if you get halfway through the registration process and are unsure of how to answer a question, the website will NOT let you save the data already entered.  

Here are some of the items you might have to look up first before starting the online registration process:

  • Owner details including addresses, tax identification numbers, and contact information. This includes all businesses or individuals that have ownership.
  • Be able to approximate some general sales and tax figures. Here are some specific questions taken directly from their registration process:
    • Will your gross sales exceed $4,800 per year?
    • Will your taxable services exceed $1,200 per year?
    • Do you have suppliers who do not collect TN sales tax?
    • Do you have a use tax obligation?
    • Are your sales 100% over-the-counter?
    • Will you be collecting over $200 per month in sales tax?
       
  • City and county where business is located.
  • TN Secretary of State control number. In order to get this number you need to be registered with the state of Tennessee.  If you know your business is already registered, you can look up your control number through the Secretary of State's Business Information Search
  • What is approximate opening date of your business? The state defines this as the first date you make a sale. 
  • Know how to describe your principal business activity in order to select the best 6-digit NAICS code.  This code may sound intimidating, but as soon as you select relevant business categories from their drop down menus, it will narrow down your results to a small amount of options related to your business. 
Source:https://apps.tn.gov/bizreg/

Source:https://apps.tn.gov/bizreg/

When you are ready to start the process this link will take you to the right section of the state's website. Register with TN