按地区划分的税率 田纳西州

选择地区

此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

田纳西州的 SaaS 销售税：您的综合指南

在田纳西州，企业需要缴纳销售税，包括像 SaaS 这样的数字服务。了解相关规则和法规对于在该州运营的 SaaS 提供商至关重要。本指南全面概述了田纳西州的 SaaS 销售税，涵盖了帮助您遵守合规要求的必要细节。

Tennessee has a sales tax rate of 7%, applicable to most goods and services, including SaaS. While currently, there are no specific exemptions for SaaS under Tennessee’s sales tax law, understanding your customer’s location and the type of SaaS service you provide is crucial. B2B transactions may be exempt from sales tax if the customer provides a valid resale certificate.

马赛克图像

田纳西州

田纳西州没有州所得税，这继续吸引着寻求有利税收环境的新居民和企业。 

官方政府链接： 收入

7.00%

电子产品和服务增值税/销售税率

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

如果您的销售额超过 100,000 美元。

可在线注册

是

需要当地代表

是

注册流程

在田纳西州税务局注册以获得销售和使用税证明。
如果赚取田纳西州来源的收入，请填写FAE 174表格（田纳西州特许经营和消费税申报表）。
如有必要，指定一个田纳西州的注册代理人

应纳税的数字和电子服务清单

SaaS、视频游戏、数字产品

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

每月、每季度或每年

申报截止日期

每月20日

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

3 years

How-To Guides: Tennessee SaaS VAT

步骤：1 门槛

Businesses and remote sellers must collect sales tax and remit payments to the state if they have either physical or economic nexus.

Businesses with physical nexus have a tangible presence or activity in Tennessee, and remote sellers or businesses with economic nexus have met Tennessee’s economic threshold for total revenue or the total number of sales transactions.

 

Tennessee imposes Sales & Use Tax on SaaS & digital products if you have nexus (economic nexus if $100,000 or more in sales to TN customers during the current or previous 12-month period). Registration is mandatory if you meet nexus.

 

步骤：2 商业注册

Register with the Tennessee Department of Revenue via TNTAP e-services to obtain a Sales & Use Tax account.

步骤：3 纳税人识别号/增值税号

You receive a Sales Tax Permit/Account Number from the Tennessee Department of Revenue upon registration.

步骤：1 确定您是否需要注册。

State sales tax is 7% plus applicable local option taxes (up to ~2.75%). SaaS is taxable as remotely accessed prewritten software.

步骤：2 确定您是否需要注册。

To calculate your tax amount, please use the follwing formula:

 

Tax Amount=Net Sales Price × (StateRate+LocalRate)

步骤：3 反向收费 (B2B)

No reverse charge regime exists in the U.S.; all sales tax compliance follows destination-based sales tax rules; purchaser does not self-assess for TN sales tax.

步骤：1 B2C销售

Tennessee sales tax must be collected from end consumers on taxable SaaS sales delivered to TN addresses.

步骤：2 B2B销售

Sales tax applies similarly; if a business customer provides a valid resale certificate, sales may be exempt. No reverse charge; seller collects unless exempt documentation provided.

步骤：3 发票要求

Invoices should include:

– Seller name & address
– Sales tax account number
– Invoice date & sequential number
– Buyer’s name & address
– Description of SaaS/digital product sold
– Total amount charged and tax collected
– Tax rate charged (state + local) (Standard practice based on TN rules)

步骤：1 申报周期

The interval is assigned by the Department based on sales volume; can be monthly, quarterly, or annually.

步骤：2 申报截止日期

Taxes are filed on typically the 20th of the month following reporting period end; annual returns due January 20.

 

步骤：3 提交

File via TNTAP (Tennessee Taxpayer Access Point) e-services; payment also made online or via approved methods.

步骤：4 记录保存

Maintain invoices, exemption certificates, and tax filings for at least 3-7 years (industry practice based on audit and guidance general to sales/use tax).

PayPro Global 解决方案：简化注册与财政代表

Navigating Tennessee’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

不堪SaaS销售税合规的重负？

我们的SaaS税务专家团队随时为您提供帮助。立即联系我们，享受免费咨询。

咨询专业顾问
马赛克图像
zh_CN简体中文
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська ja日本語 ko_KR한국어 zh_CN简体中文