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Tennessee Department of Revenue outlines sales-tax rules for special events
Summary
The Tennessee Department of Revenue explained how event promoters and vendors must register and file sales tax for special events, how to use the TTAP portal, key deadlines (returns due the 20th of the month after an event), and where to get help.
Billy Trout, manager of taxpayer education for the Tennessee Department of Revenue, opened a webinar explaining how promoters and vendors should register and remit Tennessee sales tax for short-term "special events." Trout said the session is being recorded and that slides and materials will be posted to the Department’s website.
The Department defined a special event as an activity held in a Tennessee community that usually lasts 30 days or less and features a theme with vendors concentrated in a geographic location. Katie Julian, a Department presenter, said promoters must either add a special-event location to an existing sales-tax account (by emailing revenue.support@tn.gov) or submit a special-event vendor registration application so the Department can create a filing period for that event.
Why it matters: Promoters and vendors are separately responsible for sales-tax compliance and for making sure event sales are filed in the correct location and period. If a promoter has a registered account, the Department can add the special-event location on the promoter’s account and issue a vendor letter to distribute to sellers with the event's city rate and filing instructions.
The Department showed a sample vendor letter that lists the event name, city, applicable city sales-tax rate and a link to the vendor registration application. Martha Potter, supervisor of the registration unit, said vendors should still complete the vendor application when the promoter is not registered and that the Department needs event name, location and begin/end dates to set up a special-event filing period.
Filing and deadlines: Returns for casual (special-event) filers are due on the 20th of the month following the end of the event. Regular filers who attend an event must still register the event location so its sales are included on their normal monthly or quarterly return. Trout emphasized contacting the Department before the 20th of the following month so staff can make the period available and to avoid late filing penalties.
How to file: The Department directed attendees to the TTAP (Tennessee Taxpayer Access Point) portal at tn.gov/revenue to file returns and manage accounts. Katie Julian noted TTAP features such as scheduling payments in advance, automatic correction of common errors, the ability to amend returns and access certificates and letters. "The system does that for you," Julian said referring to the application of the correct local rate once a location has been added.
Where to get help: For account-specific questions, the Department asked users to email revenue.support@tn.gov or call (615) 253-0600 (Monday–Friday, 8:00–4:30 Central, except state holidays). Materials and links to how-to videos and prior webinars will be posted on the Department’s website.
The Department closed by reminding attendees of future webinars on sales-tax topics and offering follow-up support.
