§ 62-43-111. Collecting and Assessing Sales Tax
Covered employees whose services are subject to sales tax shall be deemed the employees of the client for purposes of collecting and levying sales tax on the services performed by the covered employee. Nothing contained in this chapter shall relieve a client of any sales tax liability with respect to its goods or services. Any […]
§ 62-43-112. Violations — Grounds for Action
No person shall: Submit false information to the department; Make a materially false entry in the records of a professional employer organization; or Violate this chapter. The following constitute grounds for which the department may take action under subsection (c) against a person subject to this chapter: Being convicted of an offence or disciplined as […]
§ 62-43-101. Short Title
This chapter shall be known and may be cited as the “Tennessee Professional Employer Organization Act.”
§ 62-43-102. Chapter Definitions
As used in this chapter, unless the context otherwise requires: “Applicant” means a person seeking an initial or renewal registration pursuant to this chapter; “Audit” means an engagement performed in accordance with the Statements on Auditing Standards (SAS); “Client” means any person who enters into a professional employer agreement with a professional employer organization; “Co-employer” […]