reglab/housing_qa huggingface dataset:
TN Code § 67-6-540 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-540. Managed Compliance Agreement With Eligible Dealers

  The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible dealer. Such agreement may provide for:  One (1) or more effective use tax rates for purchases subject to tax under this chapter;   A procedure under which the eligible dealer can use a direct pay permit issued by the commissioner to purchase tangible personal property or services without paying to its supplier the tax imposed by this chapter;   A term not to exceed three (3) years, provided nothing shall preclude the commissioner from entering into a subsequent agreement with the same dealer;   The conditions under which the agreement may require modification or termination;   A procedure to resolve disputes concerning the agreement; and   Any such other provisions as the commissioner and the eligible dealer mutually agree upon to carry out the purposes of this section.     The commissioner may, in the commissioner's sole discretion, terminate a managed compliance agreement and conduct an audit of an eligible dealer if the eligible dealer fails to fulfill any of the terms of a managed compliance agreement and such failure is materially adverse to the commissioner and the dealer fails to cure such failure not later than thirty (30) days after the mailing of written notice of such failure by the commissioner; provided, however, that no such notice need be given in the event such failure is not capable of being cured or the commissioner believes that the collection of any tax required to be collected and paid to the state or of any assessment will be jeopardized by delay.   Other than as authorized by this section and expressly agreed in the managed compliance agreement, nothing in this section shall abridge or alter any requirements, rights, or obligations of an eligible dealer or the commissioner granted or imposed by statute or regulation.   For purposes of this section:  “Effective use tax rate” means the rate of use tax to be applied against a predetermined base of purchases for the purpose of computing the eligible taxpayer's use tax liability for a defined period;   “Eligible dealer” means any person who is required to file any return or to pay or remit any tax under this chapter and who, in the opinion of the commissioner, meets the following criteria:  Demonstrates a willingness and ability to comply with the tax laws of this state;   Maintains an acceptable system of internal controls and business records;   Maintains a large volume of taxable purchases; and   Cooperates with Tennessee's efforts to collect tax; and     “Managed compliance agreement” means an agreement between the commissioner and an eligible taxpayer that provides for an agreed upon method for calculating and remitting use tax on that taxpayer's purchases.
TN Code § 67-6-601 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-601. Certificate of Registration — Required — Application. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

  Every person desiring to engage in or conduct business as a dealer in this state shall file with the commissioner an application for a “certificate of registration” for each place of business.   Any person who engages in the business of furnishing any of the things or services taxable under this chapter shall likewise apply for and obtain a certificate of registration as provided by this part.   The commissioner may impose additional or different registration and/or reporting requirements as determined to be necessary by the commissioner in order to administer the allocation provisions of §§ 67-6-103 and 67-6-712, regarding sports authorities and public building authorities and industrial development corporations created pursuant to title 7, chapter 53.   Only for sole purposes of this chapter, including registering with the department, a marketplace facilitator shall be considered the seller and retailer for each sale facilitated through its marketplace.
TN Code § 67-6-601 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-601. Certificate of Registration — Required — Application. [Effective on July 1, 2021. See the Versions Effective Until July 1, 2021.]

  Every person desiring to engage in or conduct business as a dealer in this state shall file with the commissioner an application for a “certificate of registration” for each place of business.   Any person who engages in the business of furnishing any of the things or services taxable under this chapter shall likewise apply for and obtain a certificate of registration as provided by this part.   The commissioner may impose additional or different registration and/or reporting requirements as determined to be necessary by the commissioner in order to administer the allocation provisions of §§ 67-6-103 and 67-6-712, regarding sports authorities and public building authorities and industrial development corporations created pursuant to title 7, chapter 53.   A person does not have a nexus with this state for sales and use tax purposes by reason of the relationship between the person and a commercial printer or mailer having a presence in this state.   Only for sole purposes of this chapter, including registering with the department, a marketplace facilitator shall be considered the seller and retailer for each sale facilitated through its marketplace.
TN Code § 67-6-603 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-603. Forfeiture of Certificate

 Any person violating this part shall forfeit the certificate of registration, which shall be revoked in accordance with this chapter, and such person shall not be entitled to register under this chapter for a period of twelve (12) months after the revocation has become final.
TN Code § 67-6-604 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-604. Revocation of Certificate — Procedure

 Whenever any person fails to comply with any provision of this chapter or any rule or regulation of the commissioner relating to this chapter, the commissioner, upon hearing, after giving the person ten (10) days' notice in writing, specifying the time and place of a hearing and requiring the person to show cause why the person's certificate of registration should not be revoked, may revoke or suspend any one (1) or more of the certificates of registration held by the person. The notice may be served personally or by certified mail directed to the last known address of the person. The commissioner may designate a hearing officer from the department to conduct the hearings provided for in this section, who shall make findings of fact, conclusions of law, and proposed orders based thereon. The commissioner, if concurring, shall issue the order; or may, upon review of the record, make such findings, conclusions, and issue such orders as, in the commissioner's discretion, the record justifies.
TN Code § 67-6-605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-605. Recall of Certificate for Excessive Administrative Costs

  The commissioner has the discretion, on the basis of adequate past experience, to recall any certificate of registration where, in the commissioner's judgment, the cost of administering the account is disproportionately high as compared to the amount of tax that a taxpayer is remitting or will remit.   Such recall shall be reviewable by a petition for a common law writ of certiorari in the chancery court of Davidson County, which petition shall be filed within ten (10) days from the date of such recall.
TN Code § 67-6-606 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-606. Operating Without Certificate — Penalty

  It is a Class C misdemeanor for any dealer as herein defined to engage in business without a proper and valid certificate of registration.   Any person who engages in business as a dealer in this state without a certificate of registration after a certificate of registration has been suspended or revoked, and each officer of any corporation that so engages in business, commits a Class C misdemeanor.
TN Code § 67-6-607 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-607. Unauthorized Use of Certificate — Penalty

 It is a Class C misdemeanor for any person having a certificate of registration to:   Use such certificate for the purpose of purchasing tangible personal property subject to the tax herein levied except for resale, unless authorized so to do by other provisions of this chapter and the rules and regulations adopted pursuant thereto; or   Use or consume any tangible personal property purchased or otherwise acquired under the certificate of registration and subject to the privilege taxes herein levied, without paying the privilege taxes.
TN Code § 67-6-608 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 6 - Dealer Registration|§ 67-6-608. Registration Using Central, Electronic Registration System

  Notwithstanding §§ 67-6-601 and 67-6-602, a person may register using the central electronic registration system provided by Streamlined Sales and Use Tax Agreement governing board; furthermore, the commissioner shall permit a person to register through an agent under procedures adopted by the Streamlined Sales and Use Tax Agreement governing board.   By registering using the central electronic system, the seller agrees to collect and remit sales and use taxes for all taxable sales sourced to Tennessee. If Tennessee ceases to be a member of the agreement, the seller remains liable to remit all taxes previously collected on sales sourced to this state.   The fact that a person has registered pursuant to this section shall not be used in determining whether the person has sufficient nexus with the state so as to be subject to any tax at any time.
TN Code § 67-6-701 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-701. Short Title — Nature of Tax

  This part shall be known and may be cited as the “1963 Local Option Revenue Act.”   The tax authorized by this part is and shall be in addition to all other taxes which counties, cities and towns are now authorized to levy, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to all other fees and taxes now authorized to be levied.
TN Code § 67-6-704 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-704. Exemptions. [Effective Until July 1, 2021.]

 No county or incorporated city or town is authorized to levy any tax on the sale, purchase, use, consumption or distribution of electric power or energy, or of natural or artificial gas, or coal and fuel oil or steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government.
TN Code § 67-6-705 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-705. Tax Subject to Referendum

  The operation of the resolution or ordinance authorized in § 67-6-702 shall be subject to approval of the voters as required in § 67-6-706 and to the other provisions of this part.   Nothing contained in this part shall be deemed to permit an increase in the privilege tax rates authorized in this part, without the ratification thereof in the manner provided in § 67-6-706, regardless of the nature of any previous call and regardless of future action of the general assembly regarding the levy of the tax authorized by this part.   Any amendment to any existing tax rate shall be subject to approval of the voters of the city or county in the same manner as is required for the initial adoption of the tax; provided, that a change in the limitation on the amount of the tax made in accordance with § 67-6-702(a)(2) shall not be subject to approval of the voters of the city or county.
TN Code § 67-6-706 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-706. Referendum. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

   Any ordinance or resolution of a county or of a city or town levying the tax under authority of this part shall not become operative until approved in an election herein provided in the county or the city or town, as the case may be.   The county election commission shall hold an election on the question pursuant to § 2-3-204, providing options to vote “FOR” or “AGAINST” the ordinance or resolution, after the receipt of a certified copy of such ordinance or resolution, and a majority vote of those voting in the election shall determine whether the ordinance or resolution is to be operative.   If the majority vote is for the ordinance or resolution, it shall be deemed to be operative on the date that the county election commission makes its official canvass of the election returns; provided, however, that no tax shall be collected under any such ordinance or resolution until the first day of a month occurring at least thirty (30) days after the operative date.      If a county legislative body adopts a resolution to levy the tax at the same rate that is operative in a city or town in the county, the election under this section to determine whether the county tax is to be operative shall be open only to the voters residing outside of such city or town. If the county tax is at a higher rate than the rate of the city or town tax, the election shall also be open to the voters of the city or town.    Except as provided in subdivision (b)(2)(B), should any county or city or town hold an election under this section, and the ordinance or resolution is rejected, no other election thereon shall be held by such county, city or town for a period of six (6) months from the date of the holding of such prior election.   In counties having a population of not more than seven hundred fifty thousand (750,000) nor less than seven hundred thousand (700,000) and not more than two hundred seventy-eight thousand (278,000) and not less than two hundred fifty thousand (250,000), according to the federal census of 1970 or any subsequent federal census, in case of rejection, the limitation period on subsequent elections shall be one (1) year from the date of the holding of such prior election.
TN Code § 67-6-706 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-706. Referendum. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

   Any ordinance or resolution of a county or of a city or town levying the tax under authority of this part shall not become operative until approved in an election herein provided in the county or the city or town, as the case may be.   The county election commission shall hold an election on the question pursuant to § 2-3-204, providing options to vote “FOR” or “AGAINST” the ordinance or resolution, after the receipt of a certified copy of such ordinance or resolution, and a majority vote of those voting in the election shall determine whether the ordinance or resolution is to be operative.   If the majority vote is for the ordinance or resolution, it shall be deemed to be operative on the date that the county election commission makes its official canvass of the election returns; provided, that no tax shall be collected under the ordinance or resolution until the earliest effective date allowed under this part.      If a county legislative body adopts a resolution to levy the tax at the same rate that is operative in a city or town in the county, the election under this section to determine whether the county tax is to be operative shall be open only to the voters residing outside of such city or town. If the county tax is at a higher rate than the rate of the city or town tax, the election shall also be open to the voters of the city or town.    Except as provided in subdivision (b)(2)(B), should any county or city or town hold an election under this section, and the ordinance or resolution is rejected, no other election thereon shall be held by such county, city or town for a period of six (6) months from the date of the holding of such prior election.   In counties having a population of not more than seven hundred fifty thousand (750,000) nor less than seven hundred thousand (700,000) and not more than two hundred seventy-eight thousand (278,000) and not less than two hundred fifty thousand (250,000), according to the federal census of 1970 or any subsequent federal census, in case of rejection, the limitation period on subsequent elections shall be one (1) year from the date of the holding of such prior election.
TN Code § 67-6-707 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-707. Petition for Tax

 A resolution or ordinance levying the tax authorized may be initiated by petition of the voters in the following manner:   The petition shall be addressed to the county legislative body or the governing body of the city or town requesting that a resolution or ordinance be adopted levying the tax and shall state the rate of the tax, whether the tax is to be collected by the county, city or town, or by the department of revenue, and shall specify the officer against whom suit for the recovery of any tax illegally assessed or collected shall be brought;   The petition shall be signed by at least a number of registered voters in the taxing jurisdiction equal to ten percent (10%) of the total number of registered voters in the taxing jurisdiction on the date the petition is filed; provided, that a petition requesting a resolution of the county legislative body may not be signed by a registered voter in a city or town where a tax authorized by this part is operative equal to that levied by the resolution, and the registered voters in such city or town shall not be considered in arriving at the required percentage;   A petition requesting a resolution shall be filed with the county clerk, a petition requesting an ordinance with the chief clerical officer of the city or town, and a photographic copy of the petition shall be filed at the same time with the county election commission who shall be the judges of the sufficiency of the petition; and   If, within thirty (30) days from the filing of a petition, a resolution or ordinance is not adopted as requested and a certified copy filed with the county election commission, the petition shall constitute a resolution or ordinance, and the county election commission shall hold an election thereon as in § 67-6-706(a).
TN Code § 67-6-708 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-708. Termination of Tax

  The tax imposed in this part shall remain in effect in the county or city on a perpetual basis as permitted by law, unless the city or county by ordinance or resolution, respectively, shall provide for a specific termination date.   The city or county by ordinance or resolution respectively may provide for a specific period of time during which the tax shall be in effect.
TN Code § 67-6-709 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-709. Repeal of Tax

 Any ordinance or resolution of a county, city or town adopted in accordance with this part may be repealed in the same manner as provided by this part for its adoption; provided, that any election for the repeal of a county tax shall be open to the voters of the entire county.
TN Code § 67-6-713 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-713. [reserved.]

 There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27.50) per month.
TN Code § 67-6-715 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 7 - 1963 Local Option Revenue Act|§ 67-6-715. Refund of Local Tax on Purchase of Single Article. [Effective on July 1, 2021.]

  The commissioner shall refund the portion of the local tax imposed by this chapter that is attributable to the amendment of the single article provision of the Local Option Revenue Act, compiled in this part, for any taxpayers that pay business tax under chapter 4, part 7 of this title; franchise and excise tax under chapter 4, parts 20 and 21 of this title; or sales and use tax under this chapter.   The refund provided for by this section shall be limited to the difference in tax paid by the person entitled to such refund and the tax that would have been paid on the first three thousand two hundred dollars ($3,200) of the sale price of a single article as defined in § 67-6-702 on tangible personal property other than motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes prior to July 1, 2009. The refund shall only be allowed on tangible personal property purchased by the taxpayer for use in the business for which the taxpayer is registered under subsection (a).   A person entitled to a refund pursuant to this section shall make a single yearly claim for refund to the commissioner, covering a period of twelve (12) consecutive calendar months, the period to be specified by the commissioner. The commissioner is authorized to make refunds pursuant to this section, provided a claim is filed with the commissioner, under oath and supported by proper proof, within six (6) months after the end of the twelve-month period covered by the claim. Section 67-1-1802 does not apply to refunds made pursuant to this section.    In lieu of filing a claim for refund a dealer registered for sales and use tax may take a credit on its sales and use tax return for the tax that would be refundable under subsection (b). Any dealer that takes this credit on its sales and use tax return must file on an annual basis an information report with the commissioner. This information report shall be in a format approved by the commissioner and shall contain sufficient information for the commissioner's delegates to verify the validity of a credit taken under this section. This information report shall include:  Information showing that the item would have qualified as a single article under § 67-6-702 prior to July 1, 2009;   The amount of the Tennessee sales tax remitted on the single article;   The local jurisdiction to which the tax was paid;   If applicable, information regarding the vendor to whom the tax was paid; and   Such other information as necessary to determine the validity of the credit taken.     This information report shall be filed within sixty (60) days of the close of each calendar year in which a credit was taken on any sales and use tax return.