--- title: "Do I need a seller's permit to sell on eBay in Tennessee?" description: "Tennessee says marketplace sellers located in the state should register and file, reporting $0 if all sales are facilitated; out-of-state ones need not." canonical: https://resellerindex.com/tax/sellers-permit/tennessee/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Tennessee # Do I need a seller's permit to sell on eBay or Poshmark in Tennessee? Yes if you're in Tennessee: the Department of Revenue says marketplace sellers located in Tennessee should register and file returns even if all sales go through a registered marketplace facilitator (reporting $0 on an annual return), while an out-of-state seller need not register if all its taxable sales go through a facilitator collecting Tennessee tax. Selling direct (your own site, a store, a flea market) with a presence in Tennessee means registering through TNTAP and collecting tax on those sales; the pages checked state no fee for a regular registration, and flea market dealers not otherwise registered buy a $45 annual or $5 monthly flea market registration. Tennessee calls it a sales and use tax certificate of registration, issued by the Tennessee Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Tennessee in short - **Sell only on marketplaces that collect the tax:** Yes: the state says to register - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; fee not stated as one figure (see below) - **Resale certificate:** Blanket Sales & Use Tax Certificate of Resale - **Garage and occasional sales:** Exempt - **Where to register:** [Tennessee Taxpayer Access Point (TNTAP), "Register a New Business"](https://tntap.tn.gov/eservices/_/) ## If you sell only on eBay, Poshmark and other marketplaces The Department says marketplace sellers located in Tennessee should register for a sales tax account and file returns even if all their sales are made through a registered marketplace facilitator, reporting $0 in sales on an annual return, and that registering gives them a Tennessee resale certificate. An out-of-state marketplace seller is not required to register if all its taxable sales are made through a facilitator collecting Tennessee tax for it. The rule: TDOR Marketplace Facilitators and Sellers Tax Webinar (November 26, 2024). > "Marketplace sellers located in TN should register for a sales tax account and file returns even if all of its sales are made through a registered marketplace facilitator." Tennessee Department of Revenue, [Marketplace Facilitators and Sellers Tax Webinar (November 26, 2024)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/tax-workshop/marketplace%20webinar.pdf), Marketplace Seller - Sales Tax Tennessee's general state sales tax rate is 7%, plus a local rate set by counties and cities. Since October 1, 2020, marketplace facilitators with more than $100,000 of sales to Tennessee customers in the previous 12 months collect and remit the tax on sales they facilitate. Sources: [Marketplace Facilitators and Sellers Tax Webinar (November 26, 2024)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/tax-workshop/marketplace%20webinar.pdf); [Out-of-State Dealers and Marketplace Facilitators](https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html); [Sales and Use Tax](https://www.tn.gov/revenue/taxes/sales-and-use-tax.html). ## If you also sell direct: your own site, Facebook, flea markets, consignment Marketplace sellers that also sell outside a marketplace, such as through their own website or storefront, may be required to register if they have a physical presence in Tennessee or made $100,000 or more in sales in the state during the previous 12 months; facilitated sales by a collecting facilitator don't count toward that $100,000. Every flea market dealer must register and collect tax on its sales. - **Fee:** The pages checked do not state a fee for a regular registration; flea market dealers not otherwise registered pay $45 for an annual registration, $15 a quarter or $5 a month for a single flea market location. - **Renewal:** The Department's resale certificate doesn't expire but is no longer valid when the location closes; an annual flea market registration is valid for a calendar year. - **Register:** [Tennessee Taxpayer Access Point (TNTAP), "Register a New Business"](https://tntap.tn.gov/eservices/_/) > "An out-of-state marketplace seller is not required to register in Tennessee if all its taxable sales are made through a marketplace facilitator" Tennessee Department of Revenue, [Out-of-State Dealers and Marketplace Facilitators](https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html) Sources: [Out-of-State Dealers and Marketplace Facilitators](https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html); [Marketplace Facilitators and Sellers Tax Webinar (November 26, 2024)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/tax-workshop/marketplace%20webinar.pdf); [Sales and Use Tax Manual (August 2022)](https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salesanduse.pdf); [Certificate of Resale (updated March 2021)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/s&u_resale_certificates.pdf). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Blanket Sales & Use Tax Certificate of Resale](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/s&u_resale_certificates.pdf) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number The Department gives a business a Certificate of Resale when it registers for a sales and use tax account, one for each location; the business gives a copy to a supplier at the time of purchase for items it intends to resell, and suppliers can verify it on TNTAP. In-state marketplace sellers buying from Tennessee suppliers give their Tennessee resale certificate or the Streamlined certificate with their Tennessee sales tax ID. Also accepted: Out-of-state purchasers may use their out-of-state resale certificate (Tenn. Comp. R. & Regs. 1320-5-1-.29), and the Department accepts the Streamlined Sales and Use Tax Exemption Certificate; a seller not registered in any state can give the Streamlined certificate with another tax ID or its FEIN. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. ### Misusing a certificate The Department says knowingly misusing a resale certificate is against the law and can result in the Commissioner revoking the business's registration; items bought with it and then used in the business are reported as use tax. > "A Certificate of Resale is provided to a business when it registers for a sales & use tax account with TDOR" Tennessee Department of Revenue, [Certificate of Resale (updated March 2021)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/s&u_resale_certificates.pdf) Sources: [Certificate of Resale (updated March 2021)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/s&u_resale_certificates.pdf); [Marketplace Facilitators and Sellers Tax Webinar (November 26, 2024)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/tax-workshop/marketplace%20webinar.pdf). ## Garage sales, yard sales and other occasional sales Exempt. The Department's manual says "business" does not include occasional and isolated sales of tangible personal property or services by a person not regularly engaged in business, and activities excluded from the definition of business are not subject to sales or use tax. Every flea market dealer, by contrast, must register and collect. The rule: TDOR Sales and Use Tax Manual (August 2022), Chapter 18. > "Occasional and isolated sales of tangible personal property or services by a person not regularly engaged in business." Tennessee Department of Revenue, [Sales and Use Tax Manual (August 2022)](https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salesanduse.pdf), Chapter 18: Activities that are Not Included in "Business" Sources: [Sales and Use Tax Manual (August 2022)](https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salesanduse.pdf). ## Worked examples ### State tax on a $40 direct sale At the 7% general state rate, a $40 taxable sale carries $2.80 of state tax. Local rates run from 1.50% to 2.75%, so the local tax adds $0.60 to $1.10, for $3.40 to $3.90 in all, depending on where the business is located for an in-state seller. ### A marketplace-only seller in Memphis You sell only through marketplaces registered and collecting Tennessee tax. The Department says you should still register and file, reporting $0 in sales on an annual return, and registering gives you the Certificate of Resale you need to buy inventory from Tennessee suppliers without tax. ### An unregistered flea market dealer A dealer not otherwise registered who sells at flea markets year-round buys the $45 annual registration and files a return only to report sales tax on flea market sales above the $45 already paid. Selling without registering can bring a penalty of $10 per booth per day. ## Edge cases and details - The Department's 2022 manual says a taxpayer files monthly returns if it meets a filing threshold of $400 in gross sales a month or $4,800 a year, and that taxpayers who don't meet it should pay sales tax to their suppliers instead of registering; ask the Department how this fits with its later marketplace guidance. - Operating as a dealer in Tennessee without a certificate of registration is a Class C misdemeanor, and a revoked certificate can't be reapplied for for 12 months. - The Department says marketplace sellers should count facilitated sales when testing business tax nexus; a Tennessee business with $100,000 or more of gross sales, including through a facilitator, should get a standard business license and is liable for business tax. - Sales tax registration is not the same as registering for business tax or getting a business license. ## What to do 1. Based in Tennessee: register in TNTAP even if you sell only on marketplaces; the Department says such sellers file the returns it assigns, reporting $0 in sales if every sale went through the marketplace. 2. Out of state: the Department says you aren't required to register if every taxable sale goes through a facilitator collecting Tennessee tax for you; otherwise compare your other Tennessee sales with the $100,000 test. 3. Buying inventory from Tennessee suppliers: give each one a copy of your Tennessee Certificate of Resale, or the Streamlined certificate with your Tennessee ID. 4. Check with the Department or a tax professional about business tax if your Tennessee gross sales, including marketplace sales, reach $100,000. ## Common questions ### Does Tennessee give resellers a resale certificate? Yes. The Department provides a Certificate of Resale when a business registers for a sales and use tax account, one per location, and it doesn't expire while the location is open. ### Do flea market sellers need to register in Tennessee? Yes. The Department says all flea market dealers must register and collect sales tax; dealers not otherwise registered can buy a $45 annual, $15 quarterly or $5 monthly flea market registration. ### Is a one-time yard sale taxable in Tennessee? The Department's manual says occasional and isolated sales by a person not regularly engaged in business are not part of "business" and are not subject to sales or use tax. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Tennessee: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/tennessee/) - [South Dakota: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/south-dakota/) - [Texas: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/texas/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Tennessee's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Tennessee Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Tennessee Department of Revenue: [Marketplace Facilitators and Sellers Tax Webinar (November 26, 2024)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/tax-workshop/marketplace%20webinar.pdf), dated Nov 26, 2024; read Oct 23, 2026. In-state marketplace sellers should register and file; out-of-state rules; resale certificates for marketplace sellers; business tax. - Tennessee Department of Revenue: [Out-of-State Dealers and Marketplace Facilitators](https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html); read Oct 23, 2026. Marketplace sellers with direct sales; out-of-state sellers not required to register; facilitator threshold from October 1, 2020. - Tennessee Department of Revenue: [Sales and Use Tax](https://www.tn.gov/revenue/taxes/sales-and-use-tax.html); read Oct 23, 2026. 7% general state rate; local rates. - Tennessee Department of Revenue: [Sales and Use Tax Manual (August 2022)](https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salesanduse.pdf); read Oct 23, 2026. TNTAP registration; local rates 1.50% to 2.75%; flea market registration fees and penalties; Class C misdemeanor; filing threshold; occasional and isolated sales. - Tennessee Department of Revenue: [Certificate of Resale (updated March 2021)](https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/s&u_resale_certificates.pdf); read Oct 23, 2026. Certificate issued at registration; per location; no expiry; misuse and revocation; out-of-state certificates. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them. Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored". © 2026 The Reseller Index. No trackers, no ad cookies.