reglab/housing_qa huggingface dataset:
TN Code § 67-6-521 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-521. [reserved.]

  Every dealer licensed to do business in this state who becomes delinquent for more than ninety (90) days in the payment of any sales or use taxes due the state shall, upon notice from the commissioner, post with the commissioner cash or an indemnity bond with good and solvent surety, approved by the commissioner, in an amount equal to three (3) times the average monthly sales tax liability or use tax liability of the dealer, conditioned upon the proper payment of retail sales taxes or use taxes for which such dealer may become liable.   In the event that any dealer who may become subject to this section fails to post the cash or surety bond, the dealer shall be subject to revocation of any one (1) or more of the certificates of registration held by the dealer as provided by part 6 of this chapter.   The bond provided for in this section shall run for such time as may be determined by the commissioner.
TN Code § 67-6-524 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-524. Registration of Dealers

  Dealers with a physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter.   Dealers with no physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter if the dealer engages in the regular or systematic solicitation of consumers in this state through any means and made sales that exceeded one hundred thousand dollars ($100,000) to consumers in this state during the previous twelve-month period. Such dealers shall begin to collect and remit the tax by the first day of the third calendar month following the month in which this threshold was met; provided, however, that this subsection (b) does not require a dealer to collect the tax for sales made before October 1, 2020.
TN Code § 67-6-525 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-525. Findings Related to Sales Threshold Standard

 The general assembly finds that the sales threshold standard required by § 67-6-524(b) matches the benchmark established by South Dakota that was analyzed and found to support it being upheld as constitutional by the supreme court of the United States in South Dakota v. Wayfair , 138 S. Ct. 2080 (2018).
TN Code § 67-6-526 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-526. Effect on Substantial Nexus Criteria

 Section 67-6-524 does not change the substantial nexus criteria for determining when a person is required to pay the business tax under § 67-4-717, excise tax under § 67-4-2007, or franchise tax under § 67-4-2105.
TN Code § 67-6-527 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-527. [reserved.]

  Common carriers seeking to make purchases subject to the reduced rate provided in part 2 of this chapter shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner and shall require information deemed necessary by the commissioner to establish that the applicant is a common carrier making purchases of tangible personal property for use outside this state. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the reduced rate.   Common carriers making purchases subject to the reduced rate provided in part 2 of this chapter shall keep records of all such purchases, establishing to the satisfaction of the commissioner that items purchased were not used in Tennessee, but were removed from this state for use and consumption outside this state.
TN Code § 67-6-528 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-528. Common Carriers Seeking Reduced Rate — Applications — Certificates. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

  Common carriers and commercial air carriers seeking to make purchases exempt from tax pursuant to § 67-6-385 or § 67-6-386 shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner and shall require information deemed necessary by the commissioner to establish that the applicant is a common carrier making purchases of tangible personal property for use outside this state, or is a commercial air carrier that actually uses aviation fuel in the operation of airplanes or aircraft motors. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the exemption.   Common carriers making purchases exempt from tax pursuant to § 67-6-385 shall keep records of all the purchases establishing to the satisfaction of the commissioner that items purchased were not used in Tennessee but were removed from this state for use and consumption outside this state.   Commercial air carriers making purchases exempt from tax pursuant to § 67-6-386 shall keep records of the purchases establishing to the satisfaction of the commissioner that the fuel was actually used in the operation of airplanes or aircraft motors.
TN Code § 67-6-529 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-529. Exemption Certificate for Railroad Track Materials and Locomotive Radiators

  Railroads seeking to make purchases of railroad track materials or locomotive radiators subject to the exemption provided in § 67-6-340 shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner, and shall require information deemed necessary by the commissioner to establish that the applicant is a railroad making purchases of railroad track materials or locomotive radiators for use outside this state. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the exemption.   Railroads making purchases subject to the exemption provided in part 3 of this chapter shall keep records of all such purchases, establishing to the satisfaction of the commissioner that railroad track materials or locomotive radiators purchased were not used in Tennessee, but were removed from this state for use and consumption outside this state.
TN Code § 67-6-530 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-530. [reserved.]

 The commissioner may enter into agreements with persons, who are not otherwise liable to collect and remit sales or use taxes, for the collection of state and local sales or use taxes due on their sales of tangible personal property or taxable services to customers in Tennessee. These agreements shall be made on terms determined by the commissioner to be in the best interest of the state.
TN Code § 67-6-533 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-533. Liability of Sellers and Certified Service Providers When Relying on Erroneous Data

  Dealers and certified service providers have no liability to the state or local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided by the commissioner on tax rates, boundaries, or taxing jurisdiction assignments.   Purchasers shall have no liability to the state or local jurisdictions where the purchaser or purchaser's seller or certified service provider relied on erroneous tax rate or local jurisdiction boundary or jurisdiction assignment data.   The erroneous tax rate or local jurisdiction boundary or jurisdiction assignment data must be the most recent published information utilized by the taxpayer or certified service provider that is effective on the date of the transaction. Taxpayers and certified service providers shall provide records evidencing reliance on the erroneous information.
TN Code § 67-6-534 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-534. Seller's Duty to Determine Nine Digit Zip Code

 Notwithstanding § 67-6-806(a), if a nine-digit zip code designation is not available for a street address, or if a seller is unable to determine the nine-digit zip code designation of a purchaser after exercising due diligence to determine the designation, the seller may apply the rate for the five-digit zip code area. For the purposes of this section, there is a rebuttable presumption that a seller has exercised due diligence if the seller has attempted to determine the nine-digit zip code designation by utilizing software approved by the member states to the Streamlined Sales and Use Tax Agreement that makes this designation from the street address and the five-digit zip code of the purchaser. This section does not apply when the product purchased is received by the purchaser at the business location of the seller.
TN Code § 67-6-535 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-535. Reciprocal Agreements With Other States

 The department may enter into a reciprocal agreement with the comparable department of another state to furnish records concerning purchases made by citizens of the other state from a dealer in this state where the dealer collects neither a sales nor a use tax on the sales; provided, however, that the other state agrees to furnish the same records to this state and each sale is in excess of five hundred dollars ($500). All dealers in this state making sales to purchasers in another state where no sales or use tax is collected shall furnish the department copies of all the invoices or suitable substitutes for sales in excess of five hundred dollars ($500) upon request of the department; provided, however, that the department notifies the dealers of the existence of a reciprocal agreement.
TN Code § 67-6-536 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-536. Returns Submitted by Model 1 and 2 Sellers — Informational Return — Electronic Payments — Due Dates. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

  Model 1 or 2 sellers with business locations in this state shall submit their returns in a format required by the commissioner. Model 1 or 2 sellers that do not have business locations in this state may submit their returns in a format adopted by the member states to the Streamlined Sales and Use Tax Agreement; provided, however, that all of the returns shall be filed electronically.   Notwithstanding any law to the contrary, the commissioner is authorized to require Model 1 or 2 sellers that submit returns in a format adopted by the member states to the Streamlined Sales and Use Tax Agreement to submit once a year an informational return as permitted by the member states to the Streamlined Sales and Use Tax Agreement.   Notwithstanding the provisions of § 67-1-703 to the contrary, all remittances from Model 1 or 2 sellers shall be made electronically, using ACH Credit or ACH Debit processes. The commissioner is authorized to provide for an alternative method of making the payment in the event the electronic funds transfer process fails.   Notwithstanding any law to the contrary, a seller that is registered using the central registration system provided by states that are members of the Streamlined Sales and Use Tax Agreement, does not have a legal requirement to register in this state, is not a Model 1 or 2 seller, and has not accumulated more than one thousand dollars ($1,000) in state and local sales and use taxes shall be permitted to file a sales and use tax return at any time within one (1) year of the month of initial registration and shall be permitted to file future returns on an annual basis in succeeding years. The returns shall be due the twentieth day of the month following the tax period covered by the return. A seller that has accumulated state and local sales and use tax funds in the amount of one thousand dollars ($1,000) shall file a return by the twentieth day of the month following the month in which the accumulated taxes reach or exceed one thousand dollars ($1,000). Nothing in this subsection (d) shall relieve a seller who collects state sales or use tax from its customers from liability for failure to pay over those funds to the commissioner on behalf of the state.
TN Code § 67-6-536 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-536. Returns Submitted by Model 1 and 2 Sellers — Informational Return — Electronic Payments — Due Dates. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

  Model 1 or 2 sellers may submit their returns in such format as required by the member states to the Streamlined Sales and Use Tax Agreement; provided, however, that all such returns shall be filed electronically.   Notwithstanding any law to the contrary, the commissioner is authorized to require Model 1 or 2 sellers that submit returns in a format adopted by the member states to the Streamlined Sales and Use Tax Agreement to submit once a year an informational return as permitted by the member states to the Streamlined Sales and Use Tax Agreement.   Notwithstanding the provisions of § 67-1-703 to the contrary, all remittances from Model 1 or 2 sellers shall be made electronically, using ACH Credit or ACH Debit processes. The commissioner is authorized to provide for an alternative method of making the payment in the event the electronic funds transfer process fails.   Notwithstanding any law to the contrary, a seller that is registered using the central registration system provided by states that are members of the Streamlined Sales and Use Tax Agreement, does not have a legal requirement to register in this state, is not a Model 1 or 2 seller, and has not accumulated more than one thousand dollars ($1,000) in state and local sales and use taxes shall be permitted to file a sales and use tax return at any time within one (1) year of the month of initial registration and shall be permitted to file future returns on an annual basis in succeeding years. The returns shall be due the twentieth day of the month following the tax period covered by the return. A seller that has accumulated state and local sales and use tax funds in the amount of one thousand dollars ($1,000) shall file a return by the twentieth day of the month following the month in which the accumulated taxes reach or exceed one thousand dollars ($1,000). Nothing in this subsection (d) shall relieve a seller who collects state sales or use tax from its customers from liability for failure to pay over those funds to the commissioner on behalf of the state.
TN Code § 67-6-537 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-537. Release From Liability for Sales or Use Taxes for Certain Sellers — Exceptions

  This section applies to sellers who satisfy all of the following requirements:  The seller registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state, in accordance with the terms of the Streamlined Sales and Use Tax Agreement within twelve (12) months of the effective date of this state's becoming a member in substantial compliance with the agreement;    During the twelve-month period preceding the state's becoming a member in substantial compliance with the agreement, the seller was not registered to collect and remit tax under this chapter; or   During the twelve-month period preceding the state's becoming an associate member of the agreement, the seller was not registered to collect and remit tax under this chapter; and     There is no audit or assessment pending with respect to the seller, and the department has not notified the seller that it will be the subject of an audit.     A seller who satisfies the criteria set out in subsection (a) is not liable for sales or use tax not collected from its customers prior to the date of its registration, nor liable for any related interest or penalty, subject to the limitations contained in subsection (c).    A seller remains liable for tax collected from its customers but not remitted to the state, and remains liable for any related interest and penalty.   A seller remains liable for any use tax due that arises from its capacity as a buyer and user or consumer of taxable items.   The release from liability provided by subsection (b) is void, unless the seller maintains its registration and continues to collect and remit applicable sales and use taxes for at least thirty-six (36) months. The statute of limitations provided in § 67-1-1501 is tolled during the thirty-six month period.   Fraud or intentional misrepresentation of a material fact voids the release from liability provided by subsection (b).     A dealer or certified service provider shall not have any additional liability for state or local option taxes imposed by this chapter, if the taxpayer or certified service provider charged and collected or remitted an incorrect amount of sales or use tax in reliance on erroneous data in the taxability matrix provided by the department pursuant to § 328(A) of the Streamlined Sales and Use Tax Agreement. The erroneous data in the taxability matrix provided by the department shall be the most recent published information utilized by the taxpayer or certified service provider that is effective on the date of the transaction. Taxpayers and certified service providers shall provide records evidencing reliance on the erroneous data. Section 328(A) does not apply to errors in charging and collecting or remitting sales or use tax that are the result of classifying the item or transaction within a defined term or defined category included in the taxability matrix.
TN Code § 67-6-538 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-538. Customer Refund Procedures for Over-Collected Sales or Use Taxes

  These customer refund procedures apply when a purchaser seeks a refund of over-collected sales or use taxes from a seller.   Nothing in this section shall require the department to refund to a purchaser taxes collected in error by a seller from the purchaser.   Nothing in this section shall operate to extend any person's time to seek a refund of sales or use taxes collected or remitted in error.   A cause of action against a seller for the over-collected sales or use taxes does not accrue until a purchaser has provided a written notice of the over-collection and a request for a refund to the seller and the seller has had sixty (60) days  to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.   In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of the sales or use taxes, the seller:  Uses either a certified service provider or a certified automated system; and   Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
TN Code § 67-6-539 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-539. Bundled Transactions — Telecommunications Services. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

   For purposes of this section, a bundled transaction means the retail sale of two (2) or more services, where:  The services are otherwise distinct and identifiable; and   The services are sold for one (1) nonitemized price.     A bundled transaction does not include the sale of any services in which the sales price varies, or is negotiable, based on the selection by the purchaser of the services included in the transaction.     Notwithstanding any other law to the contrary, in the case of a bundled transaction of telecommunication services, ancillary services, internet access services, or audio or video programming services, or direct-to-home satellite television programming services:  If the price is attributable to services that are taxable and services that are nontaxable, the portion of the price attributable to the nontaxable services shall be subject to tax, unless the provider can identify, by reasonable and verifiable standards, such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes;   If the price is attributable to services that are subject to tax at different tax rates, the total price shall be treated as attributable to the services subject to tax at the highest tax rate, unless the provider can identify, by reasonable and verifiable standards, the portion of the price attributable to the products subject to tax at the lower rate from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes;   If the taxes that would have otherwise been collected on the distinct and identifiable services would have been designated to different funds or purposes, such designation shall be based on the same allocation utilized in subdivision (b)(1) or (b)(2). However, if the total of the bundled transaction was subjected to tax or subjected to tax at the higher combined state and local rate, a reasonable allocation method approved by the commissioner shall be made for designation of the taxes to the different funds or purposes.   This section shall apply unless otherwise provided by federal law.
TN Code § 67-6-539 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 5 - Collection and Enforcement Generally|§ 67-6-539. Bundled Transactions — Telecommunications Services. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

  For purposes of the tax imposed by this chapter, a bundled transaction is subject to tax at the rate levied on the sale of tangible personal property at retail by § 67-6-202.   Notwithstanding subsection (a) to the contrary, if the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products shall be subject to tax unless the provider can identify by reasonable and verifiable standards that portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, nontax purposes,  in the case of a bundled transaction that includes any of the following:  Telecommunication services;   Ancillary services;   Internet access services;   Audio or video programming services; or   Direct-to-home satellite television programming services.     This section shall apply unless otherwise provided by federal law.