Tennessee – Online Filing Mandate

SALT Report 1724 – Beginning January 1, 2013, certain sales and use tax returns and all professional privilege tax returns must be filed electronically.  Pursuant to public chapter 657 which states, “The commissioner is authorized to require that any return, report, claim, statement, application, or other document filed with the Department, including any payment or remittance that accompanies such document, be submitted electronically in a manner approved by the commissioner beginning no sooner than ninety days after the commissioner has certified that a system is in place for the electronic submission of such document or payment.”

The requirements for filing electronic returns are as follows:

Sales and Use Tax – Effective January 1, 2013, the Department of Revenue is lowering the sales tax electronic filing threshold to $500.  All sales tax taxpayers with an average tax liability of $500 or more must file their sales and use tax return electronically.

Professional Privilege Tax – All professional privilege tax returns filed on or after January 1, 2013, must be filed electronically. Professional privilege tax returns can be filed by individuals or by companies who file and pay for multiple individuals.

Additionally, all tax payments must be made by Electronic Funds Transfer regardless of which electronic filing option you choose.

For Further Information:

Tennessee Department of Revenue – Online Services