According to the Tennessee Department of Revenue website, all state returns need to be filed electronically. If you qualify for the exemption to the electronically, I have put the addresses below.
Online Filing - All sales tax returns must be filed and paid electronically. Please visit the E-file and Pay section of our website for more information on this process. Taxpayers may only file paper forms if the electronic filing requirement creates a hardship upon the taxpayer. Generally, hardship exceptions will include taxpayers who do not own a computer; taxpayers who do not have access to the internet; and taxpayers whose religious beliefs prohibit the use of computers and related technology.
https://www.tn.gov/revenue/taxes/sales-and-use-tax/forms.html
Return Mailing Address:
