reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 4 - ADMINISTRATIVE PROVISIONS (§§ 67-6-401 — 67-6-411) › Section 67-6-411 - Duplicate information returns to be filed by payment settlement entities, third party settlement organizations, electronic payment facilitators or other third parties acting for payment settlement entities

(a)
The commissioner is authorized to require that every payment settlement entity, third party settlement organization, electronic payment facilitator, or other third party acting on behalf of a payment settlement entity, all as defined in § 6050W of the Internal Revenue Code (
26 U.S.C. § 6050
) and referred to herein as a "reporting entity," required to file information returns pursuant to that section shall, within thirty (30) days of the filing due date, file with the department in such form and manner as prescribed by the commissioner either a duplicate of all such information returns or a duplicate of such information returns related to taxpayers or participating payees, as defined in Section 6050W of the Internal Revenue Code, with a Tennessee address. The commissioner may require that such duplicate information returns be filed electronically.
(b)
Any information received by the department on a duplicate information return filed pursuant to this section concerning a person who is not subject to tax in Tennessee may not be used by the department.
(c)
Any reporting entity failing to file a duplicate information return required pursuant to this section within the time prescribed shall be subject to a penalty of one thousand dollars ($1,000) for each failure, if the failure is for not more than one (1) month, with an additional one thousand dollars ($1,000) for each month or fraction of a month during which each failure continues. The total amount of penalty imposed on a reporting entity may not exceed ten thousand dollars ($10,000) annually. The commissioner is authorized to waive the penalty imposed by this section, in whole or in part, for good and reasonable cause under §
67-1-803
.
Added by 2015 Tenn. Acts, ch. 342,s 4, eff. 5/4/2015.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-502 - Tax paid by consumer

The tax imposed by this chapter shall be collected by the retailer from the consumer insofar as it can be done.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-503 - Retailer to display price and tax separately

The commissioner may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sale check or other proof of sale.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-505 - Alternative filing and payments

(a)
The commissioner is specifically authorized to establish by rule periodic filing and payment dates, other than monthly, in those instances where the commissioner deems it to be in the best interests of the state to do so.
(b)
In cases where the commissioner determines, based on the best information available, that a taxpayer either has or may have an average monthly liability of five hundred dollars ($500) or more, the commissioner shall require advance estimated payments of tax in such amounts as the commissioner deems necessary to protect the state's interest, as a condition precedent to the payment and filing of tax returns on any basis other than monthly.
(c)
(1)
Notwithstanding §
67-6-504(a)
, dealers whose sales and use tax liability for twelve (12) consecutive months has averaged one thousand dollars ($1,000) or less per month, adjusted every five (5) years to reflect inflation, as measured by the United States bureau of labor statistics consumer price index for all urban consumers, are authorized to file monthly or quarterly.
(2)
Any sales and use tax liability amount that is adjusted for inflation in accordance with subdivision (c)(1) must be rounded to the nearest ten dollars ($10.00), and the first adjustment for inflation must commence on January 1, 2026.
Amended by 2021 Tenn. Acts, ch. 275, s 1, eff. 7/1/2021.
Acts 1947, ch. 3, § 8; 1949, ch. 245, § 3; C. Supp. 1950, § 1248.66 (Williams, § 1328.30); Acts 1965, ch. 4, § 1; 1969, ch. 164, §§ 1, 2; 1970, ch. 360, § 1; 1977, ch. 64, § 1; 1980, ch. 885, § 13; 1983, ch. 238, §§ 1, 2; T.C.A. (orig. ed.), § 67-3026; Acts 1986, ch. 571, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-506 - Extensions

The commissioner, under emergency or other extraordinary conditions, may extend for not to exceed thirty (30) days the time for making any returns required under this chapter. There shall, however, be added to the amount of tax due, interest, as provided by §
67-1-801
, from the regular statutory delinquency date until the date paid. No penalty will be assessed when the return is made and the full amount of taxes paid on or before the extended delinquency date. Any return and payment made subsequent to the extended delinquency date shall, however, be subject to penalty and any other late charges without regard to the period allowed by the extension.
Acts 1947, ch. 3, § 8; 1949, ch. 245, § 3; C. Supp. 1950, § 1248.66 (Williams, § 1328.30); Acts 1965, ch. 4, § 1; 1969, ch. 164, §§ 1, 2; 1970, ch. 360, § 1; 1977, ch. 64, § 1; 1980, ch. 885, § 13; 1983, ch. 238, §§ 1, 2; T.C.A. (orig. ed.), § 67-3026.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-508 - Credits to purchaser

The most recent bona fide purchaser for value of a motor vehicle that is seized by an authorized law enforcement official under title 55, chapter 5, or any other similar law respecting stolen motor vehicles, shall, if such vehicle is not ultimately returned to the purchaser, be entitled to a full refund of any Tennessee use tax, if the purchaser paid such tax to the appropriate governmental official pursuant to §
55-3-105
. Any claim for refund under this section shall be filed with the commissioner, together with satisfactory proof that the use tax has been properly paid to the commissioner, in the manner provided in §
67-1-707
.
Acts 1983, ch. 46, § 1; T.C.A., § 67-3028.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-510 - Computation on trade-ins

(a)
Where used articles are taken in trade, or in a series of trades, as a credit or part payment on the sale of new or used articles, the tax levied by this chapter shall be paid on the net difference, that is, the price of the new or used article sold, less the credit for the used article taken in trade.
(b)
(1)
A motor vehicle dealer having previously titled and registered a motor vehicle in the dealership name for business use, and having paid the appropriate sales or use tax on such vehicle, shall be allowed a trade-in credit equal to the trade-in value of such vehicle against the purchase price of a new or used vehicle purchased or extracted from such dealer's inventory to be titled and registered as a replacement vehicle for business use, and the sales or use tax shall be paid on the net difference.
(2)
The trade-in value authorized by this subsection (b) shall be equal to the trade-in amount for the specific make and model as established by the NADA Official Used Car Guide, Southeastern Edition.
(3)
It is the legislative intent that a dealer may purchase a vehicle from the dealer's dealership's inventory and receive the same trade-in credit as if the dealer purchased the vehicle from the inventory of another dealer.
Acts 1947, ch. 3, subsec. 6; mod. C. Supp. 1950, § 1248.62 (Williams, § 1328.28); T.C.A. (orig. ed.), § 67-3015; Acts 1995, ch. 245, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-511 - Inclusion of lessee's sales in dealer's return

When any person to whom a certificate of registration has been issued under this chapter leases certain departments in such person's place of business to other persons for the purpose of making sales at retail of tangible personal property or taxable services to consumers, and keeps the records and makes and accounts for the collection of the leased department's sales, the person may include the sales made by such leased departments in the person's own tax return and remit the tax due thereon. In such instances, a lessor shall be deemed to be an agent of the lessee and the lessee shall not be relieved of any liabilities under this chapter if the lessor defaults therein.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A (orig. ed.), § 67-3041.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-512 - Form of payment

(a)
All taxes, interest, and penalties imposed under this chapter shall be paid to the commissioner at Nashville in the form of remittance required by the commissioner.
(b)
The use of tokens is forbidden and prohibited.
Acts 1947, ch. 3, §§ 10, 14; C. Supp. 1950, §§ 1248.76, 1248.86 (Williams, §§ 1328.32, 1328.36); T.C.A. (orig. ed.), §§ 67-3027, 67-3046.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-514 - Excess revenue paid over to commissioner

When the tax collected for any period is in excess of that provided by law, the total tax collected shall be paid over to the commissioner, less any compensation allowed to the dealer. This provision shall be construed with other provisions of this chapter and given effect so as to result in the payment to the commissioner of the total tax collected if in excess of that provided by law.
Acts 1947, ch. 3, § 5; C. Supp. 1950, § 1248.60 (Williams, § 1328.26); Acts 1955, ch. 51, § 7; 1957, ch. 307, § 2; 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; T.C.A. (orig. ed.), § 67-3020.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-515 - Collection of taxes by marketplace facilitator - Reports - Audit - Relief from liability

(a)
A marketplace facilitator that collects and remits the taxes imposed by this chapter shall collect taxes on sales through its marketplace based upon the address to which the tangible personal property or things taxable under this chapter are shipped; provided, however, that taxes collected by the marketplace facilitator on services sold through its marketplace shall be collected as otherwise provided in this chapter.
(b)
A marketplace facilitator shall report the sales and use taxes on sales through its marketplace separately from any sales and use taxes collected on sales made directly by the marketplace facilitator or affiliates of the marketplace facilitator.
(c)
The commissioner may, in the commissioner's sole discretion, audit a marketplace facilitator for sales made by marketplace sellers and facilitated by the marketplace facilitator, except with respect to transactions that are subject to §
67-6-501(f)(1)-(3)
. The commissioner shall not audit or otherwise assess taxes against marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief as provided below or with respect to transactions that are subject to §
67-6-501(f)(1)-(3)
.
(d)
A marketplace facilitator shall be relieved of liability for failure to collect and remit the correct amount of taxes to the extent that the error was due to incorrect or insufficient information given to the marketplace facilitator by the marketplace seller if the marketplace facilitator demonstrates that it made a reasonable effort to obtain correct and sufficient information from the marketplace seller. This subsection (d) shall not apply if the marketplace facilitator and the marketplace seller are affiliates.
(e)
No class action lawsuit may be brought against a marketplace facilitator in this state on behalf of purchasers relating to overcollection of sales or use taxes by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
(f)
Nothing in this section affects the obligation of any purchaser to remit sales or use taxes for any taxable transaction for which a marketplace facilitator or seller does not collect and remit sales and use taxes.
Added by 2020 Tenn. Acts, ch. 646,s 9, eff. 10/1/2020.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-516 - Delinquencies and other violations - Penalties - Grace period

When an examination of a dealer's books and records indicates that the dealer is deficient in paying the proper tax due for a month, but has paid more tax than is actually due for another month, or is deficient in paying the proper tax on one (1) or more transactions within a month, but has paid more tax than is actually due on other transactions during the same month, or has erroneously paid tax to another dealer, the overpayment or erroneous payment shall be applied to the deficiency before computing any interest and penalty due as a result of such examination, the earliest overpayments offsetting the earliest underpayments for this purpose, and the penalty, if any, being computed on the amounts of underpayments not offset by overpayments.
Acts 1947, ch. 3, § 8; 1949, ch. 245, § 3; C. Supp. 1950, § 1248.66 (Williams, § 1328.30); Acts 1965, ch. 4, § 1; 1969, ch. 164, §§ 1, 2; 1970, ch. 360, § 1; 1977, ch. 64, § 1; 1980, ch. 885, § 13; 1983, ch. 238, §§ 1, 2; T.C.A. (orig. ed.), § 67-3026; Acts 1985, ch. 396, § 5; 1988, ch. 526, § 37.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-518 - Collection of tax from dealer's debtors

In the event any dealer is delinquent in the payment of the tax provided in this chapter, the commissioner may give notice of the amount of such delinquency by registered mail to all persons having in their possession or under their control any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice, and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts, until the commissioner shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. All persons so notified must, within five (5) days after receipt of such notice, advise the commissioner of any and all such credits, other personal property, or debts, in their possession, under their control, or owing by them, as the case may be.
Acts 1947, ch. 3, § 7; C. Supp. 1950, § 1248.63 (Williams, § 1328.29); T.C.A. (orig. ed.), § 67-3025; Acts 1986, ch. 598, § 14.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-519 - Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted

It is the legislative intent to impose the taxes levied by this chapter to the fullest extent allowed under the constitutions of the United States and the state of Tennessee.
Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-520 - Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption

(a)
A dealer is presumed to have a representative, agent, salesperson, canvasser, or solicitor operating in this state for the purpose of making sales and is presumed to have a substantial nexus with this state if:
(1)
The dealer enters into an agreement or contract with one (1) or more persons located in this state under which the person, for a commission or other consideration, directly or indirectly refers potential customers to the dealer, whether by a link on an internet website or any other means; and
(2)
The dealer's cumulative gross receipts from retail sales made by the dealer to customers in this state who are referred to the dealer by all residents with this type of an agreement with the dealer exceed ten thousand dollars ($10,000) during the preceding twelve (12) months.
(b)
The presumption in subsection (a) may be rebutted only by clear and convincing evidence that the person with whom the dealer has an agreement or contract did not conduct any activities in this state that would substantially contribute to the dealer's ability to establish and maintain a market in this state during the preceding twelve (12) months.
Added by 2015 Tenn. Acts, ch. 514,s 26, eff. 1/1/2016.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-521 - Compensation for costs incurred by dealers in accounting for and remitting sales and use taxes to state

(a)
This section applies to dealers who are required to register for and collect and remit the sales and use tax imposed on items of tangible personal property under this chapter when such items are sold during the period of time beginning July 1, 2022, and ending June 30, 2023.
(b)
For purposes of compensating a dealer in accounting for and remitting the tax imposed by this chapter, a dealer is allowed a deduction of tax due, reported, and remitted to the department of revenue as follows:
(1)
The deduction must be applied only to the state portion of the sales and use tax levied under part 2 of this chapter;
(2)
Two percent (2%) of the first two thousand five hundred dollars ($2,500) on each report; and
(3)
One and fifteen one-hundredths percent (1.15%) of the amount over two thousand five hundred dollars ($2,500) on each report.
(c)
A deduction from tax due is not allowed if any such report or remittance of tax is delinquent.
(d)
Notwithstanding subsection (b), the deduction provided by this section is limited to a maximum of twenty-five dollars ($25.00) per report.
(e)
Notwithstanding another law to the contrary, an amount equal to the excess of the amount calculated by the formula set forth in subsection (b), over and above the twenty-five-dollar limit imposed by subsection (d), must be retained by the state and deposited in the state's general fund.
Added by 2022 Tenn. Acts, ch. 1082,s 1, eff. 7/1/2022.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-522 - Delinquent dealers

(a)
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.
(b)
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.
(c)
The bond provided for in this section shall run for such time as may be determined by the commissioner.
Acts 1947, ch. 3, §§ 5, 11; C. Supp. 1950, §§ 1248.60, 1248.78 (Williams, §§ 1328.26, 1328.33); Acts 1955, ch. 51, § 7; 1955, ch. 242, § 5; 1957, ch. 307, § 2; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 89, § 1; 1969, ch. 3, § 3; 1970, ch. 402, § 1; 1971, ch. 117, § 4; 1971, ch. 285, § 2; T.C.A. (orig. ed.), §§ 67-3020, 67-3033; Acts 1984, ch. 832, §§ 13, 36.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-524 - Registration of dealers

(a)
Dealers with a physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter.
(b)
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.
Acts 2020, ch. 759, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 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).
Acts 2020, ch. 759, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 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
.
Acts 2020, ch. 759, § 5.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-528 - Common carriers seeking reduced rate - Applications - Certificates

(a)
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.
(b)
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.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1987, ch. 428, § 4; 2003 , ch. 357, § 60; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 160; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2014 , ch. 908, §§ 16, 17; 2015 , ch. 273, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-529 - Exemption certificate for railroad track materials and locomotive radiators

(a)
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.
(b)
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.
Acts 1988, ch. 628, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-531 - Contracts for collection of sales and use taxes

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.
Acts 1997, ch. 373, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-533 - Liability of sellers and certified service providers when relying on erroneous data

(a)
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.
(b)
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.
(c)
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.
Acts 2003, ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 110.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 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.
Acts 2003 , ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 111.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 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.
Acts 2003, ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 112.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-536 - Returns submitted by Model 1 and 2 sellers - Informational return - Electronic payments - Due dates

(a)
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.
(b)
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.
(c)
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.
(d)
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.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2003 , ch. 357, § 61; 2004, ch. 959, §§ 21, 68; 2005, ch. 311, §§ 1, 2; 2007 , ch. 602, §§ 51, 113, 161; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-538 - Customer refund procedures for over-collected sales or use taxes

(a)
These customer refund procedures apply when a purchaser seeks a refund of over-collected sales or use taxes from a seller.
(b)
Nothing in this section shall require the department to refund to a purchaser taxes collected in error by a seller from the purchaser.
(c)
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.
(d)
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.
(e)
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:
(1)
Uses either a certified service provider or a certified automated system; and
(2)
Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
Acts 2003 , ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 115.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-539 - Bundled transactions - Telecommunications services

(a)
(1)
For purposes of this section, a bundled transaction means the retail sale of two (2) or more services, where:
(A)
The services are otherwise distinct and identifiable; and
(B)
The services are sold for one (1) nonitemized price.
(2)
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.
(b)
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:
(1)
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;
(2)
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;
(3)
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;
(4)
This section shall apply unless otherwise provided by federal law.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 2004, ch. 782, § 12; 2005, ch. 499, § 56; 2007 , ch. 602, §§ 46, 162; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 5 - COLLECTION AND ENFORCEMENT GENERALLY (§§ 67-6-501 — 67-6-541) › Section 67-6-540 - Managed compliance agreement with eligible dealers

(a)
The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible dealer. Such agreement may provide for:
(1)
One (1) or more effective use tax rates for purchases subject to tax under this chapter;
(2)
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;
(3)
A term not to exceed three (3) years, provided nothing shall preclude the commissioner from entering into a subsequent agreement with the same dealer;
(4)
The conditions under which the agreement may require modification or termination;
(5)
A procedure to resolve disputes concerning the agreement; and
(6)
Any such other provisions as the commissioner and the eligible dealer mutually agree upon to carry out the purposes of this section.
(b)
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.
(c)
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.
(d)
For purposes of this section:
(1)
"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;
(2)
"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:
(A)
Demonstrates a willingness and ability to comply with the tax laws of this state;
(B)
Maintains an acceptable system of internal controls and business records;
(C)
Maintains a large volume of taxable purchases; and
(D)
Cooperates with Tennessee's efforts to collect tax; and
(3)
"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.
Acts 2004, ch. 786, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 6 - DEALER REGISTRATION (§§ 67-6-601 — 67-6-608) › Section 67-6-601 - Certificate of registration - Required - Application

(a)
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; however, a person operating multiple micro markets in this state may file with the commissioner a single certificate of registration for each local jurisdiction in which it operates micro markets.
(b)
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.
(c)
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.
(d)
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.
Amended by 2021 Tenn. Acts, ch. 289, s 5, eff. 10/1/2021.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2020 Tenn. Acts, ch. 646, s 10, eff. 10/1/2020.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
Acts 1947, ch. 3, § 16, C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041; Acts 1993, ch. 519, § 4; 1998, ch. 1055, § 12; 2003 , ch. 357, § 62; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 163; 2009 , ch. 530, § 35; 2011 , ch. 72, § 1; 2011 , ch. 420, § 15; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 6 - DEALER REGISTRATION (§§ 67-6-601 — 67-6-608) › Section 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.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 6 - DEALER REGISTRATION (§§ 67-6-601 — 67-6-608) › Section 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.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 6 - DEALER REGISTRATION (§§ 67-6-601 — 67-6-608) › Section 67-6-605 - Recall of certificate for excessive administrative costs

(a)
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.
(b)
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.
Acts 1947, ch. 3, § 16; C. Supp. 1950, § 1248.88 (Williams, § 1328.38); Acts 1951, ch. 168, § 1; 1955, ch. 51, § 14; 1955, ch. 242, § 9; 1961, ch. 136, § 1; 1963, ch. 92, § 1; 1969, ch. 109, § 1; 1971, ch. 55, § 1; 1971, ch. 92, § 1; 1971, ch. 186, § 1; T.C.A. (orig. ed.), § 67-3041.