The Tennessee Department of Revenue posted Revenue Ruling #20-13 regarding whether a taxpayer is a marketplace facilitator subject to sales and use tax collection on sales made on its platform. The taxpayer in this ruling operates an online forum that connects retailers (mostly restaurants) with independent delivery persons. The definition of a marketplace facilitator in Tennessee excludes a delivery network company, which is defined as a “business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products.” The Department concluded that the taxpayer was a delivery network company not required to collect the tax on sales made on its online forum so long as: (1) it does not have common ownership or control of the sellers with whom it contracts; and (2) the deliveries it facilitates occur within fifty miles of the sellers.