Get the free Sales and Use Tax Manual - TN.gov
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Page 1PERSONAL SERVICE CONTRACT GUIDE EACH BOX MUST BE COMPLETED BEFORE MOVING TO THE NEXT BOX Please answer the following question to determine where to start: QUESTION: Does this person or organization
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How to fill out sales and use tax
How to fill out sales and use tax
01
Obtain a sales tax permit or license from the appropriate tax authority.
02
Collect sales tax from customers on taxable items at the appropriate rate.
03
Keep accurate records of sales and tax collected.
04
File sales and use tax returns regularly with the tax authority.
05
Pay the taxes owed in a timely manner.
Who needs sales and use tax?
01
Businesses that sell taxable goods or services typically need to collect and remit sales and use tax.
02
Individuals making taxable purchases may also need to pay use tax if sales tax was not collected at the time of purchase.
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What is sales and use tax?
Sales and use tax is a tax on the sale or use of tangible personal property and certain services.
Who is required to file sales and use tax?
Businesses that sell taxable goods or services are required to file sales and use tax.
How to fill out sales and use tax?
Sales and use tax can be filled out online or on paper forms provided by the tax authority.
What is the purpose of sales and use tax?
The purpose of sales and use tax is to generate revenue for state and local governments.
What information must be reported on sales and use tax?
Information such as total sales, taxable sales, and tax collected must be reported on sales and use tax.
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