City Sales Tax Registration - New South Memphis
Businesses operating in New South Memphis, Tennessee must register to collect and remit applicable sales and use taxes at the state level and comply with local business licensing and collection rules. This guide explains retailer obligations, how to register, collect and remit sales tax, and where to find official applications and contact points for enforcement and appeals in New South Memphis, which is served by the City of Memphis and the Tennessee Department of Revenue.[1][2]
Who must register
Retailers with a physical location, significant sales activity, or economic nexus in New South Memphis must register for Tennessee sales and use tax and obtain any required City of Memphis business licenses before opening or when thresholds are met.
How to register and collect
Follow these core steps to become compliant:
- Create or update your Tennessee Taxpayer Access Point (TNTAP) account to register for sales and use tax and obtain your account number.[2]
- Apply for a City of Memphis business license if you operate physically or solicit sales in New South Memphis via the City license portal.[3]
- Determine filing frequency and due dates based on projected tax liability; set up electronic filing and payment.
- Collect the correct combined state and local rate from customers and keep clear records of exempt sales and resale certificates.
- Maintain sales records, exemption certificates, and filings for the period required by Tennessee law.
Applications & Forms
The Tennessee Department of Revenue uses the TNTAP portal for registration and filing; there is no separate printed general sales tax registration form listed on the department pages. The City of Memphis business license application and renewal are available through the City of Memphis website. For either portal, fees and exact submission steps are shown on the linked official pages.[2][3]
Penalties & Enforcement
The Tennessee Department of Revenue enforces state sales and use tax collection and the City of Memphis enforces local business licensing and related municipal requirements for businesses in New South Memphis. Exact monetary penalty schedules and statutory interest on late payments are documented by the enforcing agencies; where a specific amount or time limit is not shown on the cited pages below, the text notes that it is not specified on the cited page.
- Monetary fines: specific dollar amounts or percentage schedules are not specified on the cited Tennessee Department of Revenue and City of Memphis pages cited below.
- Escalation: information about first, repeat, or continuing offence escalation is not specified on the cited pages.
- Non-monetary sanctions: enforcement may include notices, administrative orders, suspension or revocation of city business privileges, and referral to collections or the courts per agency procedures.
- Enforcer and inspections: Tennessee Department of Revenue handles state sales tax compliance; City of Memphis Revenue and Business License divisions handle local licensing enforcement and inspections.[1][3]
- Appeals and review: administrative appeal processes exist through the Tennessee Department of Revenue and city review channels; exact time limits for appeal filing are not specified on the cited pages.
Applications & Forms
State registration is via TNTAP; the City of Memphis business license application is online. If you cannot find a published form for a specific penalty appeal on the cited pages, the appropriate contact and process are listed on the agency pages cited below.[2][3]
Common violations
- Failing to register for sales tax before making taxable sales.
- Underreporting or late payment of collected tax.
- Not maintaining resale or exemption certificates.
- Operating without a required City of Memphis business license.
Action steps for retailers
- Register in TNTAP and note your Tennessee account number for filings.[2]
- Apply for or renew the City of Memphis business license if you operate in New South Memphis.[3]
- Configure point-of-sale to charge the correct combined rate and retain exemption certificates.
- If assessed, follow appeal instructions on the notice and use agency contact pages to request reviews.
FAQ
- Do I need to register for Tennessee sales tax if I only sell online to New South Memphis customers?
- Yes, sellers with economic nexus into Tennessee must register and collect state sales tax; determine nexus rules and register via TNTAP.[2]
- Where do I get a City of Memphis business license for New South Memphis?
- Apply online through the City of Memphis business license portal; follow the city instructions for location-based licensing.[3]
- What records should I keep for sales tax?
- Keep sales journals, exemption certificates, returns, and payment records for the period required by Tennessee law and for any city licensing or audit purposes.
How-To
- Create a TNTAP account and register for sales and use tax through the Tennessee Department of Revenue portal.[2]
- Apply for the City of Memphis business license for your New South Memphis location via the City portal.[3]
- Set up your accounting or POS system to collect the correct rates and track exempt sales and resale certificates.
- File returns and remit tax according to the schedule assigned in TNTAP and any city filing requirements.
Key Takeaways
- Register with the Tennessee Department of Revenue and the City of Memphis before collecting tax.
- Maintain records and exemption certificates to support filings and audits.
- Contact the listed agencies promptly if you receive a notice or need to appeal.
Help and Support / Resources
- City of Memphis Revenue Collections
- City of Memphis Business License
- Tennessee Department of Revenue - Sales and Use Tax