You pay taxes in Tennessee for sales at gun shows regardless of the FFL status. If you have a business liscence (and therefore selling guns as a business) you're reporting the taxes normally. If you're a private collector with a table that you're selling guns at you pay a "flea market tax" that's good for 3 months and you're supposed to pay the county tax man a percentage of sales. They even come around and hand out the forms and take your money at the start of the show (if you don't have your 3 month cert with you) and come around at the end of the show and take their percentage.
