Sales tax economic nexus threshold in Tennessee (2026)
The economic nexus threshold for remote sellers in Tennessee is $100,000 in sales, with no transaction count test. Measured over: previous 12-month period.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | previous 12-month period |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2020-10-01. Facilitator threshold: More than $100,000 in sales made or facilitated to Tennessee customers in the previous 12-month period. |
| Last verified | 2026-10-08 |
| Source | Tennessee Department of Revenue: Out-of-State Dealers and Marketplace Facilitators |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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