Card show sales tax in Tennessee
Trading cards are taxable at Tennessee card shows. The state rate is 7%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $175.00 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Partly unverified: confirm with the state before you rely on this. The promoter and vendor registration articles (dated March 2021) were read directly. The return due date (20th of the following month) comes only from a search excerpt of the Nov 2021 special-events PDF, which timed out on download. The occasional-sale exemption is third-party only. The rates come from search excerpts of tn.gov.
Tennessee rules for card-show vendors
- Rate
- The state rate is 7% plus local option tax of 1.5%-2.75% (capped at 2.75%), so about 8.5-9.75% combined. Local tax applies to the first $1,600 of a single item, and a 2.75% state single-article tax applies to the portion from $1,600.01 to $3,200, which matters for high-value cards. Charge the rate where the event is held.
- What you need
- Special event vendor registration with the TN DOR, done through a request on the revenue.support.tn.gov portal. Vendors who already hold a sales tax account email revenue.support@tn.gov before the end of the event month to add the event to their account.
- Cost
- None stated.
- How to get it
- Provide your account number (if any), event name, date and address. After the account is updated, file in TNTAP.
- The organizer
- Promoters register each special event with DOR by emailing the promoter registration application to revenue.support@tn.gov (registered promoters can call 615-253-0601). Vendors can only remit tax for the event once it is registered. Promoters should give every vendor a letter on their tax duties, the event details and the vendor registration form.
- Filing and paying
- A special event (casual) return is due the 20th of the month after the event, filed electronically in TNTAP. Vendors on a regular filing schedule include event sales in their normal return.
- Occasional sellers
- Unverified. A third-party guide says Tennessee excludes occasional and isolated sales by people not regularly in business; this was not confirmed on a DOR source.
- Trades
- Not researched.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Tennessee?
Special event vendor registration with the TN DOR, done through a request on the revenue.support.tn.gov portal. Provide your account number (if any), event name, date and address.
What sales tax rate applies at a Tennessee card show?
The statewide rate is 7%. plus local option tax of 1.5%-2.75% (capped at 2.75%), so about 8.5-9.75% combined. Use the combined rate for the venue's address.
Are trading cards taxable in Tennessee?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Tennessee show?
A special event (casual) return is due the 20th of the month after the event, filed electronically in TNTAP. Vendors on a regular filing schedule include event sales in their normal return.
Sources
- TN DOR SUT-Special Events-2: Special Events Promoters' Tax Responsibilities
- TN DOR SUT-Special Events-3: Remitting Sales Tax as a Special Events Vendor
- TN DOR SUT-Special Events-4: Vendors who have Previously Registered
- TN DOR: Special Events (Nov 2021) taxpayer education PDF
- TN DOR: Due Dates and Tax Rates
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