The State of Tennessee and Idiotic Taxes on Internet Purchases


In other words, because my parents and I live here in New Mexico and my sister and her family lives in Memphis, ANY gift not purchased for them in the state of Tennessee, ANY THING given to them that was not purchased in Tennessee must be taxed.

Who the hell do these jerks think they are?  So, items purchased this last Christmas, and given to my family from New Mexico must be taxed in Tennessee?

Sorry, that’s when I start screaming about unfair taxes.  It’s time to start throwing idiotic state elected Republicans who voted for this insanity into the Mississippi, rather like a Memphis Tea Party.

I must be wrong.

“…Tennessee, like other states that impose a sales tax, also taxes the use of property that is brought into the state untaxed when purchased. The purpose of the use tax is not only to raise revenue, but also to protect local merchants, who must collect the sales tax, from unfair competition from out-of-state sellers who do not collect Tennessee’s sales tax. Effective January 1, 2009, the local use tax rate on purchases or downloads of digital videos, digital books, and digital music, as defined in Tenn. Code Ann. Section 67-6-102, is established at 2.50% regardless of the actual local tax rate in effect in the jurisdiction of the user and consumer….”

This just made its way to my email inbox.  I’m not a bit pleased about it.  I’m required to spend a week in Memphis in May.  I was going to do some shopping in Memphis.  Because of this, forget it.  I’ll do without.  In fact, I will spend as little money in the state of Tennessee as possible.

Hello from,

Thank you for being a loyal customer of LLC.  We appreciate your business and look forward to continuing to provide you vast selection, low prices, fast delivery and convenience.

As you may know, LLC is not required to collect sales or use taxes in Tennessee.  However, the state of Tennessee requires us to provide the following notice to you:

You may owe use tax on purchases you made from LLC during the previous calendar year. The amount of tax you may owe is based on the total sales price of the items you purchased during the calendar year unless an exemption exists under state law or you have already paid the tax. A sale is not exempt under state law because it is made through the Internet. The total sales price of purchases you had shipped to Tennessee in 2011 was $266.48. This is the amount that you may include on your Tennessee use tax return to calculate the appropriate use tax owed unless you have already paid the tax.

As purchases from LLC can be made through various sales channels, we have included directly below your breakdown of purchases from the various channels.

Total sales from $266.48
Total sales from $0.00
Total sales from $0.00
Total sales from $0.00
Total sales from $0.00

In addition, the state of Tennessee requires us to provide you with the following link that you can use to get more information and pay any taxes due:

Use Tax Page:
Please note the following:

• While LLC does not report this information directly to the state of Tennessee we are required to provide this information to you based on Tennessee Code T.C.A. § 67-6-5 (f)(3) signed into law March 23, 2012.
• This notification has been sent to all customers that had purchases delivered to Tennessee. If you are not a resident of Tennessee, the most common reason for receiving this notification is that you may have sent a gift to a recipient in the state.

For more information you may also view our Tennessee Use Tax Notification Page at:

Customer Service


I must spend a week in Memphis in May. I was going to to quite a bit of shipping in Memphis. Forget that. If you think I’m going to spend any money in a state that is that stupid and that Marxist, forget it. I’ll do without a new pair of shoes. We’re crazy here in New Mexico, but not that insane. The worst of it, I thought Tennessee was GOP.


Evidently the idiotic leadership in the state of Tennessee just figured out that people like The Pink Flamingo shop Amazon all the time to get free shipping and avoid paying sales tax.  Tennessee has the highest sales tax rate in the country.