January 27,2014

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General information about use tax; the general rule is that if an Internet retailer does not collect sales tax on an item, use tax is still due.

http://tn.gov/revenue/tntaxes/usetax.shtml

The Q&A on use tax is helpful in discussing this:

http://tn.gov/revenue/faqs/consumerusefaq.shtml

Here is the link for consumers to pay their use tax online; the notification is a requirement of the 2012 law:

https://apps.tn.gov/usetax/