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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally
§ 67-6-511. Inclusion of lessee's sales in dealer's return.
Universal Citation: TN Code § 67-6-511 (2018)
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.
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