On March 4th, the Tennessee Department of Revenue published a new Frequently Asked Question on its website to address whether items purchased from the internet and delivered to a Tennessee address are subject to sales or use tax. The Department says that if the seller ships the items to a Tennessee address and does not charge Tennessee sales tax, then the purchaser must pay Tennessee use tax. They include a helpful link to the consumer use tax return.

Taxpayers that owe use tax must file the use tax return and pay the tax at least annually but may choose to file and pay more frequently.

Here is the FAQ as published:

Question: Are sales made on the Internet subject to sales or use tax?

Answer: Yes. Even if a seller does not collect Tennessee sales tax from you, when you ask a seller to deliver an item to you in Tennessee, you are responsible for paying use tax at the same rate as the Tennessee sales tax. You can file a consumer use tax return through the Tennessee Taxpayer Access Point (TNTAP).

Source: Tennessee Department of Revenue