Form Sls 452 - Consumer Use Tax Return - Tennessee Department Of Revenue (Page 2 of 2) in pdf

Form Sls 452 - Consumer Use Tax Return - Tennessee Department Of Revenue Page 2

Use tax is the counterpart to sales tax. Tennessee, like other states that impose a sale tax, impose a tax on the use of property in this

state brought or shipped into Tennessee untaxed. If you purchase untaxed merchandise through the internet, over the telephone, or from

mail-order catalogs, or if you travel outside the state and purchase merchandise that is shipped to your Tennessee address, then you must

pay use tax directly to the Department of Revenue. If Tennessee sales tax is added to the price of your purchase, you do not owe use tax.

Use tax applies to purchases of tangible personal property, specified digital products (e.g., downloads or access to digital videos, digital

music, and digital books), computer software, video game digital products, and warranty or maintenance contracts covering computer

software or tangible property, such as household appliances, motor vehicles, boats.

Schedule A - Calculation of Single Article Tax

NOTE: Schedule A is used to determine the local sales tax and the state single article tax due on the purchase of individual items of tangible

personal property with a unit purchase price of more than $1,600. The first $1,600 of the purchase price is subject to local tax at the local tax

rate for your residence or business address. A local tax chart is available at In addition, the state single article tax at the

rate of 2.75% applies to the purchase price from $1,600 to a maximum of $3,200.

Example - Sofa purchase price is $2,000. State tax at 7% is $140. Local tax at 2.25% on the first $1,600 of the price is $36. State single article

tax at 2.75% on $400 (amount of purchase price over $1,600) is $11. Total tax due is $187.

In Column C, multiply $1600 by the applicable tax rate for your residential or business address. Enter the result in the box provided. Total all

amounts reported in Column C and enter on Line 9 on Page 1.

In Column D, multiply the portion of the purchase price shown in Column B that is over $1,600 by 2.75%, Enter the result, but not more than

$44 for that item. Total all amounts reported in Column D and enter on Line 3, Page1.

Column A

Column B

Column C

Column D

$1,600 x Local Tax Rate

State Single Article Tax

Description of Item

Purchase Price

Form Sls 452 - Consumer Use Tax Return - Tennessee Department Of Revenue Page 2