# Collect tax in the United States

Learn how to use Stripe Tax to calculate, collect, and report tax in the US.

Businesses selling goods and services to customers in the United States (US) might need to collect sales tax. Tax rates and rules vary by region. For each state and territory below, you can find information about registration thresholds, supported tax calculations, and relevant resources. Select a region to see specific details.

- **Status**

  - None No transactions

- **Tax type**

  - Sales tax (including seller use tax)
  - Local amusement taxes

- **Threshold**

  100,000 USD

- **Included transactions**

  Retail sales

- **Registration resources**

  [Tennessee Department of Revenue](https://www.tn.gov/revenue/taxes/sales-and-use-tax.html)

## When to register for tax collection

In Tennessee, Stripe Tax supports calculation and collection of sales tax (including seller use tax) and additional tax types.

See [Needs attention](https://dashboard.stripe.com/tax/locations?primary_tab=needs_attention) tab to get insights about your potential tax registration obligations in Tennessee. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the [monitoring tool works](https://docs.stripe.com/tax/monitoring.md).

### Sales tax

Remote sellers must register to collect and remit sales tax in Tennessee when, in the prior twelve months, they exceed a sales threshold of 100,000 USD.

The threshold includes retail sales, whether taxable or nontaxable. The threshold excludes wholesale sales (sales for resale) and marketplace sales.

If your **head office** in the [tax settings page](https://dashboard.stripe.com/settings/tax) of the Dashboard is in Tennessee, you’re not a remote seller and you must register due to your physical presence in the state.

### Other taxes

We also support calculation and collection of Amusement taxes in many [Tennessee local jurisdictions](https://docs.stripe.com/tax/registering.md?registrationTypeRegion=united-states&state=TN#registration-types). These taxes apply to participant and spectator based entertainment, recreational, or amusement activities. Stripe doesn’t include transactions for this tax in its threshold monitoring.

## Register to collect tax

If you’re a remote seller, [Stripe can register with the local tax authorities](https://docs.stripe.com/tax/use-stripe-to-register.md) for you.

Register for sales tax in Tennessee at the [tax authority](https://www.tn.gov/revenue/taxes/sales-and-use-tax.html).

Read our guide to [navigate sales tax registration](https://stripe.com/guides/sales-tax-registration-process-us) for help. You can also use [Stripe to register](https://docs.stripe.com/tax/use-stripe-to-register.md) on your behalf.

After registering, [add your registration](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard) in the [Stripe Dashboard](https://dashboard.stripe.com/tax/registrations?location=us-tn) to start collecting tax on your transactions in Tennessee. You must add registrations for types other than sales tax, such as the Gatlinburg Amusement Tax, as separate registrations in Stripe.

## How we calculate taxes

If your [head office](https://docs.stripe.com/tax/set-up.md#head-office) is in the US and differs from your customer’s state, Stripe always calculates tax based on your customer’s location.

If your customer is in Tennessee and your head office is also in Tennessee, Stripe applies tax based on your head office, depending on the type of product or service you sell.

## Report and file your taxes

Stripe can automatically [file for you](https://docs.stripe.com/tax/file-with-stripe.md). Alternatively, use [Locations](https://dashboard.stripe.com/tax/locations) in the Dashboard to review reports and file on your own.

### Filing

In Tennessee, you can [file with Stripe](https://docs.stripe.com/tax/file-with-stripe.md) to automate US sales tax filing from the Stripe Dashboard. You can also choose to file using one of Stripe Tax’s filing partners—Taxually, Marosa, and Hands-off Sales Tax (HOST). These partners automatically sync your tax transaction data in real time, eliminating the need for manual data entry or file transfers. Learn more about [tax filing](https://docs.stripe.com/tax/filing.md).

### Location reports

[Location reports](https://docs.stripe.com/tax/reports.md#us-location-reports) offer a summary of transaction and refund data for specific US locations and align with Tennessee filing requirements. You have the option to report on an annual, fiscal year, quarterly, or monthly basis.

Reporting-specific considerations:

- In most areas of Tennessee, if the price of a single item exceeds the local tax limit for that specific area, the local tax doesn’t apply to that excess amount. You won’t see a location report for Tennessee if you have these transactions. Use the [exports](https://docs.stripe.com/tax/reports.md#exports) instead for a detailed tax breakdown of each transaction.

### Exports

The tax transaction data export provides a comprehensive and aggregated view of transactions by location, including a breakdown of individual tax amounts. Learn more about [tax reporting exports](https://docs.stripe.com/tax/reports.md#exports).

## See also

- [Set up Stripe Tax](https://docs.stripe.com/tax/set-up.md)
- [Register for sales tax, VAT, and GST](https://docs.stripe.com/tax/registering.md)
- [Use Stripe to register](https://docs.stripe.com/tax/use-stripe-to-register.md)