§ 67-6-804. Multi-State Discussions — Delegates
For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in § 67-6-806, the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the commissioner of revenue or the commissioner’s designee; one (1) member of the house of […]
§ 67-6-805. Authority to Enter Into the Streamlined Sales and Use Tax Agreement
The commissioner of revenue is authorized to enter into, on behalf of the state of Tennessee, the agreement styled “Streamlined Sales and Use Tax Agreement”, adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement, so long as the amendment has also been adopted by the Streamlined Sales […]
§ 67-6-806. Agreement Requirements
The commissioner shall provide and maintain a database that describes boundary changes for all counties, cities and towns that levy a tax pursuant to part 7 of this chapter. This database shall include a description of the change and the effective date of the change for sales and use tax purposes. The commissioner shall provide […]
§ 67-6-901. Application. [Effective on July 1, 2021.]
Notwithstanding any other law to the contrary, this part shall apply in determining whether a transaction is subject to the tax levied under this chapter, and if so, in determining the applicable local tax levied under part 7 of this chapter. This part applies regardless of the characterization of a product as tangible personal property, […]
§ 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.
§ 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 […]
§ 67-6-716. Notice of Change in Local Tax Rate — Effective Date of Change — Local Jurisdiction Boundary Changes. [Effective on July 1, 2021.]
Notwithstanding any other provision in this part: A local tax imposed under this part or change in a local tax rate shall become effective only on the first day of a calendar quarter and no sooner than sixty-one (61) days after the commissioner has issued general notification of the new tax or change in the […]
§ 67-6-801. Short Title
This part shall be known and may be cited as the “Simplified Sales and Use Tax Administration 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 […]
§ 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 […]