Is there a limit on sales tax filing for sellers?

[DaveTN]

So if you are the seller for a gun part on GB for $50 and someone in Tennessee buys it, and you have to charge state sales tax, is there some dollar limit on how much you have to have before you have to file? Do you have to file if $3.50 is all you collected?

What if you just didn’t bill the buyer in Tennessee sales tax?

Seems to me I thought I saw someone that there was a dollar limit for buyers when sales tax hadn’t  been collected before they had to submit taxes?

[Darrell]

From the Tennessee government web site:

All Tennessee residents and businesses must pay use tax when the sales tax was not collected by the seller on otherwise taxable products brought or shipped into Tennessee. The use tax applies to all items otherwise subject to sales tax except for services and amusements.

So, since you (I presume) do not have a tax number, then it's the buyer's responsibility to pay a use tax. Of course I ALWAYS go and pay when I buy an item from a private party.