State and Local Sales and Use Tax Return (Form SLS 450)

What is Form SLS 450?

Form SLS 450, State and Local Sales and Use Tax Return, is a return of the Tennessee Department of Revenue. The blank on this page is the edition marked RV-R0012001 (01/26). The Department's forms page lists the return for tax periods beginning 1/1/2026 and after.

How is the return filed?

The Department's filing page identifies the Tennessee Taxpayer Access Point (TNTAP) as a place where sales and use tax can be filed and paid. The return itself tells taxpayers to submit their return and the payment from line 23 on the Department's website.

The Department's page on due dates says that sales tax due dates depend on how frequently the return is filed: for monthly filers the 20th day of the month following the end of the reporting period, for quarterly filers the 20th day of the month following the end of the quarter, and for annual filers January 20. A help article of the Department says that a due date that falls on a Saturday, Sunday or legal holiday is extended until the next business day.

What is on the first page?

The top of the return has the filing period, the due date, the account number and the location ID, the legal name, the mailing address and the location address, and boxes for an amended return, a final return and a change of mailing address. The lines follow:

• lines 1 to 5: gross sales, the cost of personal property purchased on a resale certificate but used, the cost of out-of-state purchases and property imported into Tennessee for use, the fair market value of tangible personal property fabricated, produced, compounded, or severed from the earth for use in Tennessee, and the total of sales and purchases;
• line 6: exempt transactions from Schedule A, and line 7: the state net taxable total;
• lines 8 to 17: the state sales and use tax, the state food tax, the local sales and use tax from Schedule B, tax collected in excess of state and local levies, the state and local taxes from Schedule C, the Central Business Improvement District fee from Schedule D, the prepaid wireless 911 surcharge, the local occupancy tax on short-term rentals from Schedule F and the local option transit surcharge from Schedule I;
• line 18: net tax due, and line 19: net taxable sales of new and used tires sold in Tennessee;
• lines 20 to 22: credit memo balance, penalty and interest;
• line 23: total tax due.

Which schedules does the return have?

• Schedule A, Exempt Transactions. Its total goes to line 6 of the first page.
• Schedule B, Local Sales and Use Tax. Its result goes to line 10.
• Schedule C, State Single Article Tax and Special Tax Rates. Its results go to lines 12 and 13.
• Schedule D, Central Business Improvement District (CBID) Schedule. Its result goes to line 14.
• Schedule I, Local Option Transit Surcharge, which the return marks as applicable to all jurisdictions within Davidson County. Its result goes to line 17.
• Schedule E, For Sellers Located Outside Tennessee, Destination Sales Report.
• Schedule F, For Local Occupancy Tax due on Short-term Rentals. Its total goes to line 16.
• Schedule G, Temporary Exemptions. The return says this schedule should be used if any of the temporary exemptions it lists apply, and that its total goes to Schedule A, line 10.

For Schedules E, F and G the return says that additional schedules can be added as needed, with the total of all sheets reported on the last page.

Certification

At the foot of page 3, below Schedule C, the return has a declaration under penalties of perjury that the person has examined the report and that, to the best of their knowledge and belief, it is true, correct, and complete. There is a block for the taxpayer's signature, date and title, and a block for a tax preparer with the preparer's signature, PTIN, date, telephone, address and email address.