Tennessee Sales Tax Registration

In Tennessee it is called the Sales and Use Tax Certificate of Registration. The Tennessee Department of Revenue issues it.

Who has to register in Tennessee, how to apply, what it costs, how long it takes, and what you file once you have it.

Tennessee sales tax registration at a glance

What it is called: Sales and Use Tax Certificate of Registration; Number issued: Tennessee sales and use tax account number and location ID (Each location has a 10-digit location ID).
Who issues it: Tennessee Department of Revenue; Apply online through Tennessee Taxpayer Access Point (TNTAP), "Register a New Business". Paper form: Form RV-F1300501.
State fee: No state fee; No charge to register for a sales and use tax account. A separate business tax license, bought from the county clerk and, where applicable, the city, carries its own fee.
Processing time: No firm estimate; The paper Application for Registration says the certificate for each location arrives within a few days after the completed form is returned. Online registration in TNTAP is the Department's main route; no separate online time is stated.
Remote seller threshold: $100,000 in sales; Measurement period: previous twelve-month period. In effect since October 1, 2020.
Filing frequency: Monthly by default; Returns are monthly by law. A dealer whose tax has averaged $1,000 or less a month for 12 consecutive months may file monthly or quarterly (amount indexed for inflation every five years). Annual filing generally applies only to manufacturers, wholesalers and sellers whose sales all go through a collecting marketplace facilitator. All returns and payments must be filed electronically.
State rate: 7%; Local option tax of 1.5% to 2.75% (cap 2.75%); 4% state rate on food and food ingredients; an extra 2.75% state single article tax on single items with a sales price over $1,600 and under $3,200 (applied to that band).

How to register in Tennessee

Where to apply: Apply online with the Tennessee Department of Revenue. Tennessee Taxpayer Access Point (TNTAP), "Register a New Business"
Application form: Form RV-F1300501, Application for Registration. Form RV-F1300501 (PDF)
What you need: FEIN (or SSN for a sole proprietor); Tennessee Secretary of State control number where applicable. Registering for sales and use tax does not register the business for business tax or the business license; the Application for Registration can list both, plus franchise and excise tax.
How long it takes: The paper Application for Registration says the certificate for each location arrives within a few days after the completed form is returned. Online registration in TNTAP is the Department's main route; no separate online time is stated.
What it costs: No charge to register for a sales and use tax account. A separate business tax license, bought from the county clerk and, where applicable, the city, carries its own fee.
Renewal: The certificate does not expire; it can be revoked for violations (no new certificate for 12 months after revocation).

After you register

How often you file: Monthly by default; quarterly allowed for small filers; annual for some manufacturers, wholesalers and marketplace-only sellers. Returns are monthly by law. A dealer whose tax has averaged $1,000 or less a month for 12 consecutive months may file monthly or quarterly (amount indexed for inflation every five years). Annual filing generally applies only to manufacturers, wholesalers and sellers whose sales all go through a collecting marketplace facilitator. All returns and payments must be filed electronically.
Due date: 20th of the month after the period (quarterly: January 20, April 20, July 20, October 20; annual: January 20).
Rates and sourcing: The state rate is 7%. Local option tax of 1.5% to 2.75% (cap 2.75%); 4% state rate on food and food ingredients; an extra 2.75% state single article tax on single items with a sales price over $1,600 and under $3,200 (applied to that band). Sourcing: origin-based sourcing for sales made within Tennessee; out-of-state dealers report local tax by the ship-to or delivery address.
Late returns: Delinquency penalty of 5% of the tax per month or part of a month, up to 25%, with a $15 minimum regardless of the tax due. Failing to file electronically can draw a penalty of up to $500 per return.

Tennessee rules in plain English

In Tennessee you need a sales and use tax certificate of registration. The Tennessee Department of Revenue issues it. You register online in the Tennessee Taxpayer Access Point (TNTAP) under Register a New Business. A paper Application for Registration, form RV-F1300501, can also be mailed or delivered. The Department says the certificate arrives within a few days of a completed paper form. There is no charge to register. You need a certificate for each business location, and you must display it there. Out-of-state sellers with no physical presence must register once their Tennessee retail sales pass $100,000 in the previous 12 months. Collection starts on the first day of the third month after you pass that mark. The state rate is 7%, food is 4%, and local tax adds 1.5% to 2.75%. Most businesses file monthly. Returns and payments are due on the 20th of the following month and must be filed electronically. Small filers whose tax averages $1,000 or less a month may file quarterly. The mistake to avoid: assuming this registration also covers business tax. Tennessee business tax needs its own license from the county clerk, and from the city where it applies.

Sources: Tennessee Department of Revenue · Tennessee Taxpayer Access Point (TNTAP), "Register a New Business" · Form RV-F1300501 (PDF)

More Tennessee facts

A dealer with gross sales of $4,800 a year or less ($400 a month) and taxable services of $1,200 a year or less may pay tax to suppliers instead of registering, at the Department's discretion. Source
Remotely accessed software (SaaS used from a Tennessee location) has been taxable since July 1, 2015 under the Revenue Modernization Act. Source
Food and food ingredients are taxed at a reduced 4% state rate, plus local tax. Source
Remote sellers with no Tennessee location that register through the Streamlined Central Registration System may file using the Streamlined Simplified Electronic Return. Source
A business with more than one location needs a certificate for each location, and the certificate must be displayed there. Source

We register you in Tennessee

Answer a few questions about your business. We prepare your Tennessee Sales and Use Tax Certificate of Registration application, file it with the Department of Revenue, and send you the number. $199 per state. Any state fee is separate.

Start my Tennessee registration

Tennessee sales tax registration FAQ

Do I need to register for Tennessee sales tax?

Any person that sells, rents or leases tangible personal property or provides taxable services from a temporary or permanent physical location in Tennessee, or through in-state employees, agents, inventory or repair and installation work, must register before doing business, one certificate per location. Sellers with no physical presence must register after $100,000 in sales in Tennessee (measurement period: previous twelve-month period).

How long does it take to get a Tennessee Sales and Use Tax Certificate of Registration?

The paper Application for Registration says the certificate for each location arrives within a few days after the completed form is returned. Online registration in TNTAP is the Department's main route; no separate online time is stated. Source: Application for Registration instructions, RV-F1300501 (10/20).

What does a Tennessee Sales and Use Tax Certificate of Registration cost?

No charge to register for a sales and use tax account. A separate business tax license, bought from the county clerk and, where applicable, the city, carries its own fee. Source: TN DOR help article SUT-10, Sales and Use Tax Account - Registering for an Account; Application for Registration instructions, RV-F1300501 (10/20). Our fee to prepare and file the application is $199.

When do I file Tennessee sales tax returns?

Filing frequency: monthly by default; quarterly allowed for small filers; annual for some manufacturers, wholesalers and marketplace-only sellers. Returns are monthly by law. A dealer whose tax has averaged $1,000 or less a month for 12 consecutive months may file monthly or quarterly (amount indexed for inflation every five years). Annual filing generally applies only to manufacturers, wholesalers and sellers whose sales all go through a collecting marketplace facilitator. All returns and payments must be filed electronically. Due date: 20th of the month after the period (quarterly: January 20, April 20, July 20, October 20; annual: January 20). Source: Tenn. Comp. R. & Regs. 1320-05-01-.74; TN Sales and Use Tax Manual (Aug. 2026), ch. 3, Filing Periods and Due Dates; Sales and Use Tax Return instructions (sls450).

Do I need to register in Tennessee as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Tennessee (measurement period: previous twelve-month period). Since October 1, 2020 a marketplace facilitator whose own and facilitated sales to Tennessee customers exceed $100,000 in the previous twelve months must register and collect on its marketplace sellers' sales (Public Chapter 646 (2020); TN Sales and Use Tax Manual, ch. 10). Source: Tenn. Comp. R. & Regs. 1320-05-01-.129; Public Chapter 646 (2020); TN Sales and Use Tax Manual (Aug. 2026), ch. 2 (threshold cut from $500,000 to $100,000 on October 1, 2020).

What happens if I sell in Tennessee without a Tennessee Sales and Use Tax Certificate of Registration?

Doing business as a dealer in Tennessee without a certificate of registration is a Class C misdemeanor. Source: Tenn. Code Ann. 67-6-606; TN Sales and Use Tax Manual (Aug. 2026), ch. 3.

Nearby states

This page summarizes Tennessee sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Tennessee Department of Revenue or your tax adviser. State rules last checked October 2, 2026.