Tennessee Consumer Use Tax Return.

Consumer Use Tax

Tennessee, like other states that impose a sales tax, also taxes the use of property that is brought into the state untaxed when purchased. The purpose of the use tax is not only to raise revenue, but also to protect local merchants, who must collect the sales tax, from unfair competition from out-of-state sellers who do not collect Tennessee’s sales tax. Effective January 1, 2009, the local use tax rate on purchases or downloads of digital videos, digital books, and digital music, as defined in Tenn. Code Ann. Section 67-6-102, is established at 2.50% regardless of the actual local tax rate in effect in the jurisdiction of the user and consumer.

Should You File?

If Tennessee sales tax is added to the price of your purchase, you DO NOT owe use tax. However, if you buy or ship merchandise to your Tennessee address and sales tax is not added to the price, then you are responsible for paying the use tax directly to the Department of Revenue. For example, sales tax is not always added to purchases through:

Internet
Telephone
Mail order catalogs, etc.

About Filing

Here is what you need to file Tennessee Consumer Use Tax online:

Provide either the business or individual taxpayer information.
Enter a description of the purchase, price of purchase, and the date of purchase.
Enter payment information via ACH debit or Credit Card.
Print confirmation.

If you need additional assistance or have more questions, please refer to the Instructions or the Online Demo. To begin filing a return, please click "File Return" below.

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