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SLS-450 Sales and Use Tax Return

RV-R0012001 (01/26) Filing Period Account Number Check if applicable: Due Date Location ID 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 Department's website at https://tntap.tn.gov/eservices City State ZIP Code Round to nearest dollar

  1. Cost of personal property purchased on a resale certificate but used.......................................................................... (2)
  2. Cost of out-of-state purchases and property imported into Tennessee for use .......................................................... (3)
  3. Fair market value of tangible personal property fabricated, produced, compounded, or severed from the earth
  4. Total sales and purchases (add Lines 1-4) ............................................................................................................................ (5)
  5. Exempt transactions from Schedule A, Line 11................................................................................................................... (6)
  6. State net taxable total (subtract Line 6 from Line 5) ......................................................................................................... (7)
  7. State sales and use tax (multiply Line 7 by 7%) ...................................................... .......................... (8)
  8. State food tax (multiply Schedule A, Line 1 by 4%) ................................................. .......................... (9)
  9. Local sales and use tax from Schedule B, Line 9................................................................................................................ (10)
  10. Tax collected in excess of state and local levies................................................................................................................. (11)
  11. State tax on transactions subject to single article and reduced rates from Schedule C, Line 9 ................................ (12)
  12. Local tax on transactions subject to the special tax rate from Schedule C, Line 17.................................................... (13)
  13. Central Business Improvement District Fee from Schedule D, Line 10 ........................................................................ (14)
  14. Prepaid Wireless 911 Surcharge $1.50 per retail transaction for prepaid wireless telecommunications less 2%
  15. Local Occupancy Tax on Short-term Rentals total from Schedule F, Column H ......................................................... (16)
  16. Local Option Transit Surcharge on transactions subject to the special tax rate from Schedule I, Line 9. ................. (17)
  17. Net taxable sales of new and used tires sold in Tennessee (see instructions) ....................................................................(19)
  18. Total tax due - If filed and paid timely, subtract Line 20 from Line 18. If filed or paid late, subtract Line 20 from

FOR OFFICE USE ONLY

Schedule A - Exempt Transactions (See Separate Instructions)

  1. 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)
  2. Sales of items paid for with SNAP Benefits ................................................................................................................................. (3)
  3. Sales to federal or Tennessee governments and qualified nonprofit institutions (Certificate required) ...................... (4)
  4. 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)
  5. Exempt industrial machinery and agricultural purchases ............................................................................................. (6)
  6. 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)
  7. Temporary exemptions (Total from Schedule G, Column C) ................................................................................................. (10)
  8. 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 K over to Lines 1 through 9 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. Excess amount over single article tax base .................................................................................................................................... (4)
  4. Energy fuel sales taxed at full state rate ................................................................................................................................. (5)
  5. Other deductions including sales of specified digital products and of merchandise sold through vending machines (7)
  6. Net taxable total (subtract Lines 4, 5, 6, and 7 from Line 3) ....................................................................................................... (8)
  7. Local sales and use tax (multiply Line 8 x the applicable local tax rate; Enter here and on the First Page, Line 10) ....... (9)

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 17 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 tax (multiply Line 3 x 1.00%) ............................................................................................................................ (4)
  4. Industrial energy fuels tax (multiply Line 5 x 1.50%) ................................................................................................................ (6)
  5. 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 ( )

  1. 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 ( )

  1. 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)

  1. Local industrial water tax (multiply total sales x 0.50%) .......................................................................................................... (10)
  2. Specified digital products local tax (multiply Line 11 x 2.50%) ............................................................................................... (12)
  3. Sales of merchandise through vending machines .............................................................................................................. (13)
  4. Local tax on merchandise sold through vending machines (multiply Line 13 x 2.25%) .................................................... (14)
  5. Total local special rates tax (add Lines 10, 12, 14, and 16). Enter here and on Line 13 on the first page ...................... (17)

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

Preparer's PTIN Date Telephone Tax Preparer's Signature Preparer's Address City State ZIP Code Preparer's Email Address

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

Schedule I - Local Option Transit Surcharge (Applicable to all jurisdictions within Davidson County)

  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. Excess amount over single article tax base ................................................................................................................................... (4)
  4. Energy fuel sales taxed at full state rate................................................................................................................................. (5)
  5. Other deductions including sales of specified digital products and of merchandise sold through vending machines (7)
  6. Net taxable total (subtract Lines 4, 5, 6, and 7 from Line 3) ...................................................................................................... (8)
  7. Local Option Surcharge (multiply Line 8 x the applicable rate. Enter here and on the First Page, Line 17) .................... (9)

Schedule E - For Sellers Located Outside Tennessee Destination Sales Report

A B C D E F G H I J K City or County Location State Net Taxable Total Adjustments Adjusted Total Excess of Single Article Tax Base Energy Fuel Sales Reduced Rate Local Food Sales Other Deductions Local Net Taxable Total Local Option Transit Surcharge 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 G H City or County Location Short-term Rental Unit Receipts Deductions Net Rental Receipts Occupancy Tax Due Net Room Rental Nights Total Nightly Fee 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 B C D City or County Location Temporary Exemption Type 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) -Broadband Infrastructure Exemption (July 1, 2022, to June 30, 2027) 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.

Source: official text