New legislation requires sellers of beer and tobacco products to retailers to file an information report of such sales with the Tennessee Department of Revenue. These monthly sales reports will be filed electronically and will support the Department's efforts to ensure that all taxpayers comply with the tax laws. This new requirement is in addition to any reports you may currently provide to the Tennessee Department of Revenue.
Each monthly information report will be due on the 25th of the month following the reporting period. Example: January report would be due on February 25th.
Data should be prepared as follows: File Layout for Wholesalers.
Filing Requirement Clarifications - Sales and Use Resale certificates presented by retailers are only valid for the one address listed on the certificate. The address on the certificate must match the address where you deliver product or the product cannot be sold tax free. Monthly files using one sales and use tax number for multiple addresses could be rejected in the future.
Please ensure that all invoices to retailers dated within the month are uploaded by the 25th of the following month. Please make sure that you do not cut off the month prematurely and upload end of month invoices at a later time. The upload deadline is 25 days after month end to ensure that all invoices dated within the reporting month can be included the following calendar month.
Using the standardized address from the United States Postal Service in your monthly files will allow the department to better assist you in researching sales and use tax account numbers.
Please be sure your report includes a valid sales tax account number for each retailer (field 4). Common mistakes in the Retailer Sales Tax Account Numbers include:
For additional information, you can contact the Department of Revenue at (615) 741-9300 (Nashville-area) or toll-free at (855) 286-7423. You can also e-mail at Resale.Data@tn.gov.
Click here to view the law changes in the legislative summary for Public Chapter 657.
The Tennessee Department of Revenue now offers an online search to verify the status of exemption certificates. Businesses using this service can ensure the entity making the purchase is qualified to be exempt from sales tax on the transaction before the sale is completed. Exemption certificates can be verified by clicking here.
Please see Initial Contact Letter under Notices if you have not provided contact information for your organization.
Retailer information about the Retail Accountability Program.