Tennessee Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly, semiannually, or annually at Department's discretion (due by 15th of the month following the close of each period), if average monthly tax liability for 12-consecutive months is under $200.
• Administration:
  Department of Revenue
  Sales Tax
  Andrew Jackson State Office Building
  500 Deaderick St.
  Nashville, TN 37242-1099
  Phone: 615-253-0600; 800-342-1003