Terms Used In Tennessee Code 67-6-502

  • Retailer: means and includes every person engaged in the business of making sales at retail, or for distribution, use, consumption, storage to be used or consumed in this state or furnishing any of the things or services taxable under this chapter and every marketplace facilitator. See Tennessee Code 67-6-102

The tax imposed by this chapter shall be collected by the retailer from the consumer insofar as it can be done.