INSTRUCTIONS: TENNESSEE CONSUMER USE TAX RETURN (Form SLS-452)

Tennessee residents who purchase items for use in the state from an out-of-state retailer, such as a mail-order catalogue, must pay a use tax on all items for which state tax was not assessed. This is done by filing form SLS-452, found on the website of the Tennessee Department of Revenue.

Tennessee Consumer Use Tax Return SLS-452 Step 1: Detach the return along the dotted line from the instructions.

Tennessee Consumer Use Tax Return SLS-452 Step 2: On the left side of the form, enter your name, address, phone number and county.

Tennessee Consumer Use Tax Return SLS-452 Step 3: Indicate with a check mark whether the purchase is for an individual or a business.

Tennessee Consumer Use Tax Return SLS-452 Step 4: Sign and date the form.

Tennessee Consumer Use Tax Return SLS-452 Step 5: At the top of the page, enter your Social Security or Federal Employer Identification number and indicate with a circle which you have entered.

Tennessee Consumer Use Tax Return SLS-452 Step 6: Give the date of your last purchase.

Tennessee Consumer Use Tax Return SLS-452 Step 7: On line one, give the total purchase price of all items in question.

Tennessee Consumer Use Tax Return SLS-452 Step 8: On line two, calculate the state tax owed by multiplying the purchase price by 7%. A lower rate of 5.25% is levied on food or food ingredients.

Tennessee Consumer Use Tax Return SLS-452 Step 9: On line three, calculate the local tax for all non-digital items by multiplying the purchase by your local rate. This is generally 2.25%. Consult the website of the Tennessee Department of Revenue if uncertain about the rate. If your purchase cost $1,600 or more, only multiply the amount under $1,600.

Tennessee Consumer Use Tax Return SLS-452 Step 10: Calculate the local tax for all digital items by multiplying the purchase price by 2.5%.

Tennessee Consumer Use Tax Return SLS-452 Step 11: If your item cost more than $1,600 but no more than $3,200, multiply the amount over $1,600 by 2.75% to determine the state single article due on line five.

Tennessee Consumer Use Tax Return SLS-452 Step 12: Add lines two through five to determine the total tax owed. Enter this on line six.