S.B. 82, introduced by Sen. Rosalind Kurita, would require remote sellers to collect the state’s 7 percent sales tax if their annual sales into the state exceed $100,000 in gross revenue or total 200 or more separate transactions, which would be effective starting January 1, 2020.
Tennessee counties and cities currently have the option of imposing a local sales tax of up to 2.75%, but retailers without a location in Tennessee have the option of paying a flat rate of 2.25%. The option to pay the flat rate is set to expire on July 1, 2019, but Sen. Kurita’s proposed bill would make the flat rate option permanent for remote retailers.
Muse, Andrea. Tennessee Lawmaker Introduces Remote-Seller Bill. Taxnotes.com. Jan. 30, 2019.