The DMA Way

Tennessee Changes Local Sales Reporting and Delays SSTP

by DMADevelopers DMADevelopers | Oct 14, 2019

Beginning October 1, 2019, out-of-state sellers must report Tennessee sales and use tax based on the shipped to or delivered to address of the customer. A specific local sales tax rate is to be applied based on the destination. The uniform local rate of 2.25% will no longer be used. This change is enforced so that local jurisdictions can receive their share of collected tax properly. The new reporting requirement effects sales starting on or after October 1, 2019. Also, Public Chapter 157 has delayed the date to comply with SSTP standards to July 1, 2021.

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