Form SLS450 "State and Local Sales and Use Tax Return" - Tennessee

What Is Form SLS450?

This is a legal form that was released by the Tennessee Department of Revenue - a government authority operating within Tennessee. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on March 1, 2017;
  • The latest edition provided by the Tennessee Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form SLS450 by clicking the link below or browse more documents and templates provided by the Tennessee Department of Revenue.

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Download Form SLS450 "State and Local Sales and Use Tax Return" - Tennessee

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INTERNET (07/17)
RV-R0000201
PAGE 1
TENNESSEE DEPARTMENT OF REVENUE
For assistance, contact the Taxpayer Services Division at
STATE AND LOCAL SALES AND USE TAX RETURN
(800) 342-1003, (615) 253-0600 or www.TN.gov/revenue.
ACCOUNT NO.
Filing
}
Period
If this is an AMENDED RE-
SLS
TURN, please check the box at
Due
LOCATION
ADDRESS
right
450
Date
LOCATION ID
If this is a FINAL RETURN for a
}
closed business, please check the
box at right
}
If this is a CHANGE OF MAILING
ADDRESS, please check the box
at right
ROUND TO NEAREST DOLLAR; WRITE NUMBERS LIKE THIS
00
(1)
1.
Gross Sales..........................................................................................................
(2)
00
(2)
2.
Cost of Personal Property Purchased on a Resale Certificate but Used........................
(3)
00
3.
Cost of Out-of-State Purchases and Property Imported into Tennessee for Use.............
(3)
4.
Fair Market Value of Tangible Personal Property Fabricated, Produced, Compounded, or
00
(4)
Severed From the Earth for Use in Tennessee...........................................................
00
(5)
Total Sales and Purchases - Add Lines 1 Through 4....................................................
5.
.
00
(6)
6.
Exempt Transactions from Schedule A, Line 11.........................................................
00
(7)
7.
State Net Taxable Total - Subtract Line 6 from Line 5.................................................
00
8.
State Sales and Use Tax (Non-food Sales and Purchases x 7%).................................
(8)
00
(9)
State Food Tax
(Food Sales x 4%)................................................
9.
00
00
(10)
Local Sales and Use Tax from Schedule B, Line 8...........................
10.
00
11.
Tax Collected in Excess of State and Local Levies....................................................
(11)
12.
State Tax on Transactions Subject to Single Article and Reduced Rates from Schedule
00
C, Line 9..............................................................................................................
(12)
13.
Local Tax on Transactions Subject to the Special Tax Rate From Schedule C, Line
00
15.......................................................................................................................
(13)
14.
Central Business Improvement District Fee from Schedule D, Line 10.........................
00
(14)
Prepaid Wireless 911 Surcharge -
$1.16 per retail transaction for prepaid wireless
15.
00
telecommunications less 3% administrative fee....................................................
(15)
16.
Total Tax Before Penalty and Interest - Add Lines 8, 9, 10, 11, 12, 13, 14, and 15.........
00
(16)
00
Credit Memo Balance..............................................................................................
17.
(17)
00
18.
Penalty (See Instructions)........................................................................................
(18)
00
19.
Interest (See Instructions) .......................................................................................
(19)
Total Due - If filed timely, subtract Line 17 from Line 16; if filed late, subtract
20.
00
Line 17 from Line 16 and add Lines 18 and 19...........................................................
(20)
FOR OFFICE USE ONLY
INTERNET (07/17)
RV-R0000201
PAGE 1
TENNESSEE DEPARTMENT OF REVENUE
For assistance, contact the Taxpayer Services Division at
STATE AND LOCAL SALES AND USE TAX RETURN
(800) 342-1003, (615) 253-0600 or www.TN.gov/revenue.
ACCOUNT NO.
Filing
}
Period
If this is an AMENDED RE-
SLS
TURN, please check the box at
Due
LOCATION
ADDRESS
right
450
Date
LOCATION ID
If this is a FINAL RETURN for a
}
closed business, please check the
box at right
}
If this is a CHANGE OF MAILING
ADDRESS, please check the box
at right
ROUND TO NEAREST DOLLAR; WRITE NUMBERS LIKE THIS
00
(1)
1.
Gross Sales..........................................................................................................
(2)
00
(2)
2.
Cost of Personal Property Purchased on a Resale Certificate but Used........................
(3)
00
3.
Cost of Out-of-State Purchases and Property Imported into Tennessee for Use.............
(3)
4.
Fair Market Value of Tangible Personal Property Fabricated, Produced, Compounded, or
00
(4)
Severed From the Earth for Use in Tennessee...........................................................
00
(5)
Total Sales and Purchases - Add Lines 1 Through 4....................................................
5.
.
00
(6)
6.
Exempt Transactions from Schedule A, Line 11.........................................................
00
(7)
7.
State Net Taxable Total - Subtract Line 6 from Line 5.................................................
00
8.
State Sales and Use Tax (Non-food Sales and Purchases x 7%).................................
(8)
00
(9)
State Food Tax
(Food Sales x 4%)................................................
9.
00
00
(10)
Local Sales and Use Tax from Schedule B, Line 8...........................
10.
00
11.
Tax Collected in Excess of State and Local Levies....................................................
(11)
12.
State Tax on Transactions Subject to Single Article and Reduced Rates from Schedule
00
C, Line 9..............................................................................................................
(12)
13.
Local Tax on Transactions Subject to the Special Tax Rate From Schedule C, Line
00
15.......................................................................................................................
(13)
14.
Central Business Improvement District Fee from Schedule D, Line 10.........................
00
(14)
Prepaid Wireless 911 Surcharge -
$1.16 per retail transaction for prepaid wireless
15.
00
telecommunications less 3% administrative fee....................................................
(15)
16.
Total Tax Before Penalty and Interest - Add Lines 8, 9, 10, 11, 12, 13, 14, and 15.........
00
(16)
00
Credit Memo Balance..............................................................................................
17.
(17)
00
18.
Penalty (See Instructions)........................................................................................
(18)
00
19.
Interest (See Instructions) .......................................................................................
(19)
Total Due - If filed timely, subtract Line 17 from Line 16; if filed late, subtract
20.
00
Line 17 from Line 16 and add Lines 18 and 19...........................................................
(20)
FOR OFFICE USE ONLY
INTERNET (3/17)
Schedule A - Exempt Transactions (See Separate Instructions)
00
Net Taxable Food Sales.......................................................................................
1.
(1)
Sales made to Vendors or Other Establishments for Resale, and Sales of Items to be Used
2.
00
(2)
in Processing Articles for Sale. (Certificates of Resale required.)................................
00
(3)
3.
Sales of Items Paid for with SNAP Benefits.............................................................
4.
Sales to Federal or Tennessee Governments and Qualified Nonprofit Institutions
00
(4)
(Certificate required)............................................................................................
5.
Returned Merchandise Reported as Sales on This or a Previous Return. Show on
00
(5)
Schedule B, Line 2 Amounts Claimed on Schedule B, Line 4, of prior returns...............
00
(6)
6.
Exempt Industrial Machinery and Agricultural Purchases..................................,.........
00
7.
Sales in Interstate Commerce......................................................................,.........
(7)
Repossessions - Portion of Unpaid Principal Balances in excess of $500 due on TPP
8.
00
(8)
Repossessed from Customers. Report Same Amount on Schedule B, Line 2........,......
00
(9)
9.
Other Deductions (See instructions).......................................................................
00
(10)
10.
Sales Tax Holiday (last Friday in July through following Sunday).........................
00
11.
Total Exemptions (Add Lines 1 through 10; enter here and on First Page, Line 6).........
(11)
Schedule B
Local Sales and Use Tax (See Separate Instructions)
-
1.
State Net Taxable Total from First Page, Line 7.......................................................
(1)
00
2.
Adjustments (Total of Schedule A, Line 1 and any applicable amounts from Schedule
00
(2)
A, Lines 5 and 8).................................................................................................
00
Total with Adjustments (Add Lines 1 and 2).............................................................
(3)
3.
00
4.
Excess Amount Over Single Article Tax Base..........................................................
(4)
00
5.
Energy Fuel Sales Taxed at Full State Rate............................................................
(5)
Other Deductions Including Sales of Specified Digital Products and of Merchandise
6.
00
(6)
Sold through Vending Machines.............................................................................
00
7.
Net Taxable Total (Subtract Lines 4, 5, and 6 from Line 3)........................................
(7)
8.
Local Sales and Use Tax (Multiply Line 7 x the applicable local tax rate;
00
(8)
Enter here and on the First Page, Line 10...............................................................
SLS 4503
INTERNET (3/17)
Schedule C - State Single Article Tax and Special Tax Rates (See Separate
Instructions)
If no taxable single articles were sold at $1,600 or above, or if you have no special tax
rate products to report, put $0 on Lines 9 and 15 below and on Lines 12 and 13 on the First Page
1.
Taxable Single Article Sales from $1,600 to $3,200......................................................
(1)
00
00
2.
State Single Article Sales Tax (Multiply Line 1 x 2.75%)................................................
(2)
3.
Industrial Water Sales.............................................................................................
00
(3)
4.
Industrial Water Tax (Multiply Line 3 x 1.00%).............................................................
(4)
00
5.
Industrial Energy Fuel Sales.....................................................................................
(5)
00
Industrial Energy Fuels Tax (Multiply Line 5 x 1.50%)...................................................
6.
00
(6)
Aviation Fuel Tax (Total amounts from Lines A and B; multiply x 4.50%).......................
(7)
00
7.
A. Taxable Aviation Fuel Sales ($____________) Gallons (_________)
B. Out-of-State Purchases for Use ($____________) Gallons (_________)
8.
Water Carrier Energy Fuel Tax (Total amounts from Lines A and B; multiply x
(8)
7.00%)..................................................................................................................
00
A. Taxable Energy Fuel Sales to Water Carriers ($___________) Gallons (________)
B. Out-of-State Purchases for Use ($___________) Gallons (_________)
9.
State Single Article and Reduced Rates Tax (Add Lines 2, 4, 6, 7, and 8). Enter
00
(9)
Here and on Line 12 on the First Page.......................................................................
10.
Local Industrial Water Tax (Multiply total sales x 0.50%)...............................................
00
(10)
Specified Digital Products Sales...............................................................................
(11)
11.
00
12.
Specified Digital Products Local Tax (Multiply Line 11 x 2.50%).....................................
(12)
00
13.
Sales of Merchandise Through Vending Machines........................................................
(13)
00
Local Tax on Merchandise Sold Through Vending Machines (Multiply Line 13 x
14.
(14)
2.25%)..................................................................................................................
00
15.
Total Local Special Rates Tax (Add Lines 10, 12, and 14). Enter here and on
00
Line 13 on the First Page........................................................................................
(15)
Schedule D - Central Business Improvement District (CBID) Schedule
1. Gross Sales Less Exempt Transactions (Page 1, Line 1 minus Line 6) Plus Net Taxable
00
(1)
Food Sales (Schedule A, Line 1)................................................................................
00
(2)
2. Sales of Professional Services Included in Line 1 Above..............................................
00
3.
Sales of Lodging Provided to Transients not Included in Exempt Transactions.................
(3)
4. Sales of Tickets to Sporting Events or Other Live Ticketed Events not Included in
00
(4)
Exempt Transactions...............................................................................................
00
5.
Sales of Alcoholic Beverages Subject to LBD Tax not Included in Exempt Transactions....
(5)
00
6. Sales of Newspapers and Other Publications not Included in Exempt Transactions...........
(6)
00
7. Sales of Overnight and Long-term Parking not Included in Exempt Transactions..............
(7)
00
8.
Total CBID Exempt Sales - Add Lines 2 though 7........................................................
(8)
00
Net Sales - Subtract Line 8 from Line 1......................................................................
9.
(9)
10.
Central Business Improvement District Fee - Multiply Line 9 x 0.25%. Enter here and on
00
(10)
Page 1, Line 14.......................................................................................................
I declare this is a true, complete, and accurate return to the best of my knowledge.
Check appropriate box
SIGN
and fill in number:
HERE
FEIN or SSN
President or other Principal Officer, Partner or Proprietor
Date
SIGN
If your account number is not preprinted on the front of the return, enter
HERE
Tax Return Preparer and Title
Date
your federal employer identification number (FEIN) or your Social
Security number (SSN) in the space indicated.

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