§ 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 […]
§ 67-6-801. Short Title
This part shall be known and may be cited as the “Simplified Sales and Use Tax Administration Act.”
§ 67-6-802. Part Definitions
As used in this part, unless the context otherwise requires: For purposes of §§ 67-6-803 and 67-6-804, “agreement” means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures’ special task force on state and local taxation of telecommunications and electronic commerce and […]
§ 67-6-803. Legislative Findings
The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect sales and use tax. The general assembly further finds that Tennessee should participate in multi-state discussions to review or amend the terms of the agreement to simplify and […]
§ 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 […]