PDF document

- 1 -

TENNESSEE DEPARTMENT OF REVENUE RV-R0012001 (7/23)
State and Local Sales and Use Tax Return

Filing Period Account Number
Check if applicable:
SLS
Due Date Location ID
450 Amended return
Legal Name
Final return
Mailing Address
Change of mailing
address
City State ZIP Code

Location Address Taxpayers should submit their return
and payment from Line 23 by visiting the
City State ZIP Code Department's website at
https://tntap.tn.gov/eservices
Round to nearest dollar
1. Gross sales............................................................................................................................................................................... (1) ________________________

2. Cost of personal property purchased on a resale certificate but used............................................................................(2) ________________________

3. Cost of out-of-state purchases and property imported into Tennessee for use ........................................................... (3) ________________________

4. Fair market value of tangible personal property fabricated, produced, compounded, or severed from the earth
for use in Tennessee .............................................................................................................................................................. (4) ________________________

5. Total sales and purchases (add Lines 1-4)......................................................................................................................... . (5) ________________________

6. Exempt transactions from Schedule A Line 11................................................................................................................... (6) ________________________

7. State net taxable total (subtract Line 6 from Line 5) ......................................................................................................... (7) _________________________

8. State sales and use tax (multiply Line 7 by 7%) .................................................................................................................. (8) ________________________

9. State food tax (multiply Schedule A, Line1 by 4%) ............................................................................................................. (9) ________________________

10. Local sales and use tax from Schedule B, Line 8 ..............................................................................................................(10) ________________________

11. Tax collected in excess of state and local levies ...............................................................................................................(11) ________________________

12. State tax on transactions subject to single article and reduced rates from Schedule C Line 9 .................................(12) ________________________

13. Local tax on transactions subject to the special tax rate from Schedule C Line 15 .....................................................(13) ________________________

14. Central Business Improvement District Fee from Schedule D Line 10 .........................................................................(14) ________________________

15. Prepaid Wireless 911 Surcharge $1.50 per retail transaction for prepaid wireless telecommunications less 2%
administrative fee ................................................................................................................................................................(15) ________________________

16. Local Occupancy Tax on Short-term Rentals total from Schedule F, Column H ..........................................................(16) ________________________

17. Hemp-derived cannabinoids, including Delta-8 and Delta-10 products from Schedule H, Column C......................(17) _________________________

18. Net tax due (add Lines 8-17) ...............................................................................................................................................(18) ________________________

19. Vendor's compensation total for timely filed/paid return not to exceed $25.00. (Calculated from Lines 8, 9,
and 12). (Annual Filers only, see instructions)..............................................................................................................(19) ________________________

20. Credit memo balance ..........................................................................................................................................................(20) ________________________

21. Penalty (see instructions) ....................................................................................................................................................(21) ________________________

22. Interest (see instructions) ...................................................................................................................................................(22) ________________________

23. Total tax due - If filed and paid timely, subtract Line 19 and 20 from Line 18. If filed or paid late, subtract
Line 20 from Line 18 and add Lines 21 and 22 ................................................................................................................(23) ________________________

FOR OFFICE USE ONLY

- 2 -

Enlarge image

Schedule A- Exempt Transactions (See Separate Instructions)

1. Net taxable food sales ............................................................................................................................................................ (1) ____________________

2. Sales made to vendors or other establishments for resale, and sales of items to be used in processing
articles for sale. (Certificates of Resale required) ............................................................................................................... (2) ____________________

3. Sales of items paid for with SNAP Benefits ......................................................................................................................... (3) ____________________

4. Sales to federal or Tennessee governments and qualified nonprofit institutions (Certificate required) .................. (4) ____________________

5. Returned merchandise reported as sales on this or a previous return. Show on Schedule B, Line 2
amounts claimed on Schedule B, Line 4, of prior returns ................................................................................................. (5) ____________________

6. Exempt industrial machinery and agricultural purchases ........................................................................................... (6) ____________________

7. Sales in interstate commerce ............................................................................................................................................... (7) ____________________

8. Repossessions - portion of unpaid principal balances in excess of $500 due on TPP repossessed from
customers. Report same amount on Schedule B, Line 2 .................................................................................................. (8) ____________________

9. Other deductions (See instructions) .................................................................................................................................... (9) ____________________

10. Temporary exemptions (Total from Schedule G, Column C) ............................................................................................ (10) ____________________

11. Total exemptions (Add Lines 1 through 10; enter here and on First Page, Line 6) ........................................................ (11) ____________________

Attention Sellers located outside Tennessee:
Beginning October 1, 2019, all sales that originate from a business located outside of Tennessee and sold to a
destination inside Tennessee must be reported using the tax rate applicable to the delivery destination. Report
all your sales made by location using Schedule E and bring total of all sales from Columns B through I over to
Lines 1 through 8 below.

Schedule B - Local Sales and Use Tax (See Separate Instructions)
1. State net taxable total from First Page, Line 7 ...................................................................................................................... (1) ____________________

2. Adjustments (total of Schedule A, Line 1 and any applicable amounts from Schedule A, Lines 5 and 8) ..................... (2) ____________________

3. Total with adjustments (add Lines 1 and 2) ........................................................................................................................... (3) ____________________

4. Excess amount over single article tax base ........................................................................................................................... (4) ____________________

5. Energy fuel sales taxed at full state rate ................................................................................................................................ (5) ____________________

6. Other deductions including sales of specified digital products and of merchandise sold through vending machines (6) ____________________

7. Net taxable total (subtract Lines 4, 5, and 6 from Line 3) .................................................................................................... (7) ____________________

8. Local sales and use tax (multiply Line 7 x the applicable local tax rate; Enter here and on the first page, Line 10) .... (8) ____________________

- 3 -

Enlarge image

Schedule C - State Single Article Tax and Special Tax Rates (See Separate Instructions) If no taxable single articles
were sold at $1,600 or above, or if you have no special tax rate products to report, put $0 on Lines 9 and 15 below
and on Lines 12 and 13 on the first page.
1. Taxable single article sales from $1,600 to $3,200 .............................................................................................................. (1) ___________________
2. State single article sales tax (multiply Line 1 x 2.75%) ....................................................................................................... (2) ___________________
3. Industrial water sales .............................................................................................................................................................. (3) ___________________
4. Industrial water tax (multiply Line 3 x 1.00%) ...................................................................................................................... (4) ___________________
5. Industrial energy fuel sales...................................................................................................................................................... (5) ___________________
6. Industrial energy fuels tax (multiply Line 5 x 1.50%) ........................................................................................................... (6) ___________________
7. Aviation fuel tax (total amounts from Lines A and B; multiply x 4.25%) ........................................................................... (7) ____________________
A. Taxable aviation fuel sales ($__________) Gallons (__________)
B. Out-of-state purchases for use ($_________) Gallons (__________)
8. Water carrier energy fuel tax (total amounts from Lines A and B; multiply x 7.00%).....................................................(8) ____________________

A. Taxable energy fuel sales to water carriers ($__________) Gallons (__________)
B. Out-of-state purchases for use ($__________) Gallons (________)

9. State single article and reduced rates tax (add Lines 2, 4, 6, 7, and 8)
Enter here and on Line 12 on the first page............................................................................................................................(9)___________________
10. Local industrial water tax (multiply total sales x 0.50%) ..................................................................................................... (10) __________________
11. Specified digital products sales.............................................................................................................................................. (11) __________________
12. Specified digital products local tax (multiply Line 11 x 2.50%) .......................................................................................... (12) __________________
13. Sales of merchandise through vending machines .............................................................................................................. (13) __________________
14. Local tax on merchandise sold through vending machines (multiply Line 13 x 2.25%) ................................................. (14) __________________
15. Total local special rates tax (add Lines 10, 12, and 14). Enter here and on Line 13 on the first page .......................... (15) __________________

Schedule D- Central Business Improvement District (CBID) Schedule
1. Gross sales less exempt transactions (Page 1, Line 1 minus Line 6) plus net taxable food sales
(Schedule A, Line 1) ................................................................................................................................................................. (1) ___________________
2 . Sales of professional services included in Line 1 above .................................................................................................... (2) ___________________
3. Sales of lodging provided to transients not included in exempt transactions ............................................................... (3) ___________________
4. Sales of tickets to sporting events or other live ticketed events not included in exempt transactions ....................... (4) ___________________
5. Sales of alcoholic beverages subject to LBD tax not included in exempt transactions ................................................. (5) ___________________
6. Sales of newspapers and other publications not included in exempt transactions ...................................................... (6) ___________________
7. Sales of overnight and long-term parking not included in exempt transactions ............................................................ (7) ___________________
8. Total CBID exempt sales (add Lines 2 - 7) ............................................................................................................................ (8) ___________________
9. Net sales (subtract Line 8 from Line 1) ................................................................................................................................. (9) ___________________

10. Central Business Improvement District Fee (multiply Line 9 x 0.50%). Enter here and on Line 14 on the first page..(10) ___________________

Under penalties of perjury, I declare that I have examined this report, and to the best of my knowledge and belief,
it is true, correct, and complete.
____________________________________________________ _____________________ __________________________________________
Taxpayer's Signature Date Title
____________________________________________________ _____________________ ________________ ________________________
Tax Preparer's Signature Preparer's PTIN Date Telephone
____________________________________________________ ____________________________ ________ ________________________
Preparer's Address City State ZIP Code
Preparer's Email Address____________________________________________________________________________________________

- 4 -

Enlarge image

Schedule E - For Sellers Located Outside Tennessee Destination Sales Report
                                                                                                          
      A        B               C          D         E              F              G             H         I 
       
City or County State Net                 Adjusted Excess of        Energy Fuel   Other     Local Net 
Location       Taxable Total Adjustments Total    Single Article   Sales        Deductions Taxable Total Local Tax
                                                  Tax Base

Totals

Note:  If you have additional entries to report, please add additional Schedules as needed.  Report total of all sheets 
on last page. 

Schedule F - For Local Occupancy Tax due on Short-term Rentals

      A          B             C             D                   E             F           G             H 
                  
City or County  Short-term               Net Rental   Occupancy      Net Room          Total Nightly 
Location       Rental Unit   Deductions  Receipts     Tax Due       Rental Nights          Fee           Total Due
               Receipts

Totals

Note:  If you have additional entries to report, please add additional Schedules as needed.  Report total of all sheets 
on last page.

- 5 -

Enlarge image

Schedule G - Temporary Exemptions 

      A                           B                                  C                  D
                                                                                      Exempt Sales Amount in Excess 
City or County Location Temporary  Exemption Type               Exempt Sales Amount of Local Single Article Tax ($1,600)

Totals

Note:  If you have additional entries to report, please add additional Schedules as needed.  Report total of all sheets 
on last page. 

Schedule G should be used if any of the following temporary exemptions apply:
-Sales Tax Holiday (Last Friday of July to the following Sunday)
-Food Sales Tax Holiday (August 1, 2023 to October 31, 2023) 
-Broadband Infrastructure Exemption (July 1, 2022 to June 30, 2025)

Enter total from Schedule G, Column C to Schedule A, Line 10.  Any exemption or deduction not listed above 
should be taken elsewhere on Schedule A.  See instructions for additional information.

- 6 -

Enlarge image

Schedule H - Hemp-Derived Cannabinoids

              A                       B                                              C

      Product Type                    Gross Sales                                    Total Tax (Gross Sales x 6%)

Totals

Note:  If you have additional entries to report, please add additional Schedules as needed.  Report total of all sheets 
on last page. 

Schedule H should be used if any of the following hemp-derived cannabinoids are sold:
-Delta-8 tetrahydrocannabinol
-Delta-10 tetrahydrocannabinol
-Hexahydrocannabinol
-Tetrahydrocannabiphorol (THCp)
-Tetrahydrocannabivarin (THCv)
-Tetrahydrocannabinolic acid (THCa)
-Other:_____________________________

Enter total from Schedule H, Column C to First Page, Line 17. See instructions for additional information.

PDF file checksum: 3900853745

(Plugin #1/10.13/13.0)