reglab/housing_qa huggingface dataset:
TN Code § 67-6-716 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-716. Notice of Change in Local Tax Rate — Effective Date of Change — Local Jurisdiction Boundary Changes. [Effective on July 1, 2021.]

 Notwithstanding any other provision in this part:   A local tax imposed under this part or change in a local tax rate shall become effective only on the first day of a calendar quarter and no sooner than sixty-one (61) days after the commissioner has issued general notification of the new tax or change in the rate to dealers affected; provided, however, that the failure of a dealer to receive notice does not relieve it of the obligation to collect, remit or pay the tax imposed under this part; provided further, that the failure of a purchaser to receive notice does not relieve the purchaser of any use tax obligation;   Notwithstanding subdivision (1), with respect to purchases from printed catalogs where the purchaser computes the tax based on local rates published in the catalog, a local tax imposed under this part or change in a local tax rate shall become effective only on the first day of a calendar quarter and no sooner than one hundred twenty-one (121) days after the commissioner has issued general notification of the new tax or change in the rate to dealers affected; provided, however, that the failure of a dealer to receive notice does not relieve it of the obligation to collect, remit or pay the tax imposed under this part; provided further, that the failure of a purchaser to receive notice does not relieve the purchaser of any use tax obligation; and   For sales and use tax purposes only, local jurisdiction boundary changes shall become effective only on the first day of a calendar quarter and no sooner than sixty-one (61) days after the commissioner has issued general notification of the new tax or change in the rate to dealers affected; provided, however, that the failure of a dealer to receive notice does not relieve it of the obligation to collect, remit or pay the tax imposed under this part; provided further, that the failure of a purchaser to receive notice does not relieve the purchaser of any use tax obligation.
TN Code § 67-6-801 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 8 - Simplified Sales and Use Tax Administration Act|§ 67-6-801. Short Title

 This part shall be known and may be cited as the “Simplified Sales and Use Tax Administration Act.”
TN Code § 67-6-802 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 8 - Simplified Sales and Use Tax Administration Act|§ 67-6-802. Part Definitions

 As used in this part, unless the context otherwise requires:   For purposes of §§ 67-6-803 and 67-6-804, “agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures; for purposes of §§ 67-6-804 — 67-6-806, “agreement” means the agreement styled “Streamlined Sales and Use Tax Agreement”, adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement so long as the amendment has also been adopted by the Streamlined Sales Tax governing board.   “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;   “Sales tax” means the sales tax levied under this chapter;   “Seller” means any person making sales, leases, or rentals of personal property or services;   “State” means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico; and   “Use tax” means the use tax levied under this chapter.
TN Code § 67-6-803 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 8 - Simplified Sales and Use Tax Administration Act|§ 67-6-803. Legislative Findings

 The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect sales and use tax. The general assembly further finds that Tennessee should participate in multi-state discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration in order to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.
TN Code § 67-6-804 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 8 - Simplified Sales and Use Tax Administration Act|§ 67-6-804. Multi-State Discussions — Delegates

 For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in § 67-6-806, the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the commissioner of revenue or the commissioner's designee; one (1) member of the house of representatives appointed by the speaker of the house of representatives; one (1) member of the senate appointed by the speaker of the senate; and the comptroller of the treasury.
TN Code § 67-6-805 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 8 - Simplified Sales and Use Tax Administration Act|§ 67-6-805. Authority to Enter Into the Streamlined Sales and Use Tax Agreement

  The commissioner of revenue is authorized to enter into, on behalf of the state of Tennessee, the agreement styled “Streamlined Sales and Use Tax Agreement”, adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement, so long as the amendment has also been adopted by the Streamlined Sales Tax implementing states. After Tennessee becomes a member of the agreement, the commissioner is authorized to take any and all action pursuant to the state's membership in the agreement; provided, that such action is not inconsistent with any law of this state.   No provision of any agreement entered into by the commissioner under the authority of subsection (a) invalidates or amends any provision of the law of this state. Implementation of any condition of the agreement in the state of Tennessee, whether adopted before, at, or after membership of this state in the agreement, must be authorized by the general assembly by legislative enactment.   The agreement referenced in this section is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.   No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.   No person shall have any cause of action or defense under the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the grounds that the action or inaction is inconsistent with the agreement.   No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.   Determinations pertaining to the agreement that are made by the member states are final when rendered and are not subject to protest, appeal or review in any court in this state.
TN Code § 67-6-806 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 8 - Simplified Sales and Use Tax Administration Act|§ 67-6-806. Agreement Requirements

  The commissioner shall provide and maintain a database that describes boundary changes for all counties, cities and towns that levy a tax pursuant to part 7 of this chapter. This database shall include a description of the change and the effective date of the change for sales and use tax purposes.   The commissioner shall provide and maintain a database of all sales and use tax rates for all counties, cities and towns of the jurisdictions that levy a tax pursuant to part 7 of this chapter. For the identification of the state, counties, cities and towns, codes corresponding to the rates must be provided according to Federal Information Processing Standards (FIPS) as developed by the National Institute of Standards and Technology.   The commissioner shall provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions. If the zip code area includes more than one (1) local tax rate, the rate assigned to that area shall be the lowest rate otherwise applicable within the area.   The commissioner shall participate with other member states in the development of an address-based system for assigning taxing jurisdictions. The system shall meet the requirements developed pursuant to the federal Mobile Telecommunications Sourcing Act (4 U.S.C. § 119). If the commissioner develops an address-based assignment system pursuant to the Mobile Telecommunications Sourcing Act, a seller may use that system in place of the system provided for in subsection (c).
TN Code § 67-6-901 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-901. Application. [Effective on July 1, 2021.]

  Notwithstanding any other law to the contrary, this part shall apply in determining whether a transaction is subject to the tax levied under this chapter, and if so, in determining the applicable local tax levied under part 7 of this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital product, or a service, and applies only to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. This part does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.   Nothing in this part is intended to impose tax on a transaction if a state tax on the transaction is prohibited by the United States constitution or the constitution of this state.   The general provisions of §§ 67-6-902 — 67-6-905 do not apply to sales or use taxes levied on the following, except as specifically provided for in this subsection (c); instead the special provisions of § 67-6-906 shall apply to:  The retail sale or transfer of watercraft, manufactured homes, or mobile homes;   The retail sale, excluding lease or rental, of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment, as defined in § 67-6-902(d). The retail sale of these items shall be sourced according to existing law as of July 1, 2009, and the lease or rental of these items shall be sourced according to § 67-6-902(d); and   Telecommunications services and ancillary services, as set out in § 67-6-905, shall be sourced in accordance with that section.
TN Code § 67-6-903 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-903. [reserved.]

  Notwithstanding § 67-6-902, a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase either a Streamlined Sales Tax certificate of exemption form claiming direct mail or information to show the jurisdictions to which the direct mail is delivered to recipients.  Upon receipt of the certificate of exemption, the seller is relieved of all obligations to collect, pay, or remit the applicable tax and the purchaser is obligated to pay or remit the applicable tax on a direct pay basis. A certificate of exemption claiming direct mail shall remain in effect for all future sales of direct mail by the seller to the purchaser until it is revoked in writing.   Upon receipt of information from the purchaser showing the jurisdictions to which the direct mail is delivered to recipients, the seller shall collect the tax according to the delivery information provided by the purchaser. In the absence of bad faith, the seller is relieved of any further obligation to collect tax on any transaction where the seller has collected tax pursuant to the delivery information provided by the purchaser.     If the purchaser of direct mail does not have a direct pay permit and does not provide the seller with either a certificate of exemption claiming direct mail or delivery information, as required by subsection (a), the seller shall collect the tax according to § 67-6-902(a)(5). Nothing in this subsection (b) shall limit a purchaser's obligation for sales or use tax to any state to which the direct mail is delivered.   If a purchaser of direct mail provides the seller with documentation of direct pay authority, the purchaser shall not be required to provide a Streamlined Sales Tax certificate of exemption claiming direct mail or delivery information to the seller.
TN Code § 67-6-906 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-906. Source of Sales of Watercraft, Manufactured Homes, Mobile Homes, or Vehicles That Do Not Qualify as Transportation Equipment. [Effective on July 1, 2021.]

  The retail sale, excluding the lease or rental, of watercraft with a displacement of less than fifty (50) tons and the sale or transfer, including lease or rental, of manufactured homes, or mobile homes; and the retail sale, excluding lease or rental, of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment, as defined in § 67-6-902(d); shall be sourced as follows:  If a dealer regularly engaged in making sales or transfers of the property being sold, the transaction is sourced to the business location of the dealer making the sale and the dealer shall collect the applicable state and local sales tax;   If the sale or transfer of property is made by a dealer or person not regularly engaged in making sales or transfers of the property being sold, and the property is required by law to be registered, or titled, or both, by the county clerk or the agency with which the property is licensed, registered or otherwise recorded requires sales tax to be paid to the county clerk as a prerequisite, the clerk shall collect the applicable state and local sales or use tax at the rate applicable in the clerk's county jurisdiction;   In all other situations where Tennessee sales or use tax is due but has not been paid by the purchaser, the purchaser shall file a use tax return with the commissioner and pay the applicable state and local tax. In that case, the purchaser shall pay the local use tax at the rate applicable in the county or municipality where the place of primary use of the property takes place; and   For purposes of subdivision (a)(3), the place of primary use of the property shall be the owner's street address in this state. If the owner has more than one (1) address in this state, the place of primary use of the property shall be the primary street address at which the owner keeps the property. The property's place of primary use shall not be altered by intermittent use at different locations, such as the use of business property that accompanies employees on business trips and service calls.     Notwithstanding any other law to the contrary, the retail sale, including the lease or rental, of watercraft with a displacement of fifty (50) tons or more shall be sourced under § 67-6-902(d).
TN Code § 67-6-907 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-907. Retail Florist. [Effective on July 1, 2021.]

  For purposes of this section, a “retail florist” is a seller who is primarily engaged in the retail sale of cut flowers and floral arrangements that are primarily either sold over-the-counter or delivered locally by the same florist. For this purpose, the term “primarily” means more than fifty percent (50%) of the seller's total gross sales or receipts are derived from that activity. In determining if a business is primarily a florist, the total sales price of cut flowers and floral arrangements includes all charges made by the florist to the purchaser of cut flowers and floral arrangements as separately stated delivery or service charges. All service, relay and any other charges for orders, including charges for long distance telephone calls and telegraph service that are separately stated and represent cost to the retail florist, without any mark-up, shall be considered to be part of the total selling price subject to the sales tax.   Notwithstanding any other law to the contrary, the sale of cut flowers, floral arrangements, potted plants and any associated tangible personal property by a retail florist shall be sourced as follows:  If the transaction takes place prior to July 1, 2009:  The sale shall be sourced to the location of the florist that took the order from the purchaser, even if the florist forwards the order to another retail florist in a different taxing jurisdiction to prepare and deliver to the recipient identified by the purchaser;   The retail florist that took the order shall collect from the purchaser the applicable state sales tax and the local sales tax applicable in the retail florist's taxing jurisdiction and remit the tax to the appropriate taxing authority; and   If a Tennessee retail florist receives instructions from another retail florist for the delivery of flowers, the receiving florist shall not be held liable for tax with respect to any receipts that the florist may realize from the transaction.     If the transaction takes place on or after July 1, 2009, and the retail florist taking the order forwards it to another retail florist in a different taxing jurisdiction to prepare and deliver to the recipient identified by the purchaser, the sale is sourced to the location in the taxing jurisdiction where delivery to the recipient, the purchaser's donee, occurs, and:  The retail florist that took the order shall collect from the purchaser the applicable state sales tax and the local sales tax applicable in the taxing jurisdiction where delivery to the recipient, the purchaser's donee, occurs and remit the tax to the appropriate taxing authority; and   If a Tennessee retail florist receives instructions from another retail florist for the delivery of flowers, the receiving florist shall not be held liable for sales or use tax with respect to any receipts that the florist may realize from the transaction.
TN Code § 67-6-215 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-215. [reserved.]

 67-6-219. Sales of tangible personal property to common carriers for use outside state. [Effective until July 1, 2021.]   67-6-226. Sales tax on cable and wireless cable television services. [Effective until July 1, 2021.]   67-6-324. Replacement parts or goods.   67-6-351. Drugs used by veterinarians.   67-6-384. Spallation neutron source facility.   67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.   67-6-522. Delinquent dealers.   67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-219 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-219. Sales of Tangible Personal Property to Common Carriers for Use Outside State. [Effective Until July 1, 2021.]

 67-6-226. Sales tax on cable and wireless cable television services. [Effective until July 1, 2021.]   67-6-324. Replacement parts or goods.   67-6-351. Drugs used by veterinarians.   67-6-384. Spallation neutron source facility.   67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.   67-6-522. Delinquent dealers.   67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-226 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-226. Sales Tax on Cable and Wireless Cable Television Services. [Effective Until July 1, 2021.]

 67-6-324. Replacement parts or goods.   67-6-351. Drugs used by veterinarians.   67-6-384. Spallation neutron source facility.   67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.   67-6-522. Delinquent dealers.   67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
TN Code § 67-6-324 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 9 - Transactions Subject to Sales and Use Taxes|§ 67-6-324. Replacement Parts or Goods

 67-6-351. Drugs used by veterinarians.   67-6-384. Spallation neutron source facility.   67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.   67-6-522. Delinquent dealers.   67-6-528. Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-531. Contracts for collection of sales and use taxes.   67-6-712. Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]   67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]   67-6-904. Direct mail certificate. [Effective on July 1, 2021.]