Tennessee State and Local Sales and Use Tax Return

State and Local Sales and Use Tax Return
sls450_0723
TENNESSEE DEPARTMENT OF REVENUE

RV-R0012001 (7/23)

State and Local Sales and Use Tax Return

SLS
450

Filing Period

Account Number

Due Date

Location ID

Check if applicable:
Amended return

Legal Name

Final return

Mailing Address
City

State

ZIP Code

Location Address

	

City

State

ZIP Code

Change of mailing
address

Taxpayers should submit their return
and payment from Line 23 by visiting the
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)	 _________________________
1
	 4.	 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

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)_____________________

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____________________________________________________________________________________________

	

Schedule E - For Sellers Located Outside Tennessee Destination Sales Report
A

B

D

C

City or County State Net
Taxable Total
Location

Adjustments

F

E

Adjusted
Total

Energy Fuel
Sales

Excess of
Single Article
Tax Base

H

G
Other
Deductions

Local Net
Taxable Total

I
Local Tax

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

City or County
Location

Short-term
Rental Unit
Receipts

Deductions

Net Rental
Receipts

Occupancy
Tax Due

Net Room
Rental Nights

G
Total Nightly
Fee

H
Total Due

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 - Temporary Exemptions
A
City or County Location

B
Temporary Exemption Type

C

D

Exempt Sales Amount

Exempt Sales Amount in Excess
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.

Schedule H - Hemp-Derived Cannabinoids

A
Product Type

B

C

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.