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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally
- § 67-6-501. Tax Collected From Dealer — Property Management Company Tax on Vacation Lodging — Mobile Telecommunications Service Tax — Liability of Marketplace Facilitator
- § 67-6-502. Tax Paid by Consumer
- § 67-6-503. Retailer to Display Price and Tax Separately
- § 67-6-504. Returns and Payment. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
- § 67-6-504. Returns and Payment. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
- § 67-6-505. Alternative Filing and Payments
- § 67-6-506. Extensions
- § 67-6-507. Credits to Dealers — Credits to Prevent Multistate Taxations — Credits for Resale of Telecommunication Services
- § 67-6-508. Credits to Purchaser
- § 67-6-509. Deduction for Dealer's Accounting Costs
- § 67-6-510. Computation on Trade-Ins
- § 67-6-511. Inclusion of Lessee's Sales in Dealer's Return
- § 67-6-512. Form of Payment
- § 67-6-513. Settlement on Quitting Business
- § 67-6-514. Excess Revenue Paid Over to Commissioner
- § 67-6-515. Collection of Taxes by Marketplace Facilitator — Reports — Audit — Relief From Liability
- § 67-6-516. Delinquencies and Other Violations — Penalties — Grace Period
- § 67-6-517. Delinquency — Determination and Collection of Tax
- § 67-6-518. Collection of Tax From Dealer's Debtors
- § 67-6-519. Legislative Intent to Impose Taxes Levied by Chapter to Fullest Extent Constitutionally Permitted
- § 67-6-520. Presumption That Dealer Has Agent Operating in State and Has Substantial Nexus With State — Criteria — Rebuttal of Presumption
- § 67-6-521. [reserved.]
- § 67-6-523. Records
- § 67-6-524. Registration of Dealers
- § 67-6-525. Findings Related to Sales Threshold Standard
- § 67-6-526. Effect on Substantial Nexus Criteria
- § 67-6-527. [reserved.]
- § 67-6-528. Common Carriers Seeking Reduced Rate — Applications — Certificates. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
- § 67-6-529. Exemption Certificate for Railroad Track Materials and Locomotive Radiators
- § 67-6-530. [reserved.]
- § 67-6-532. Electronic Database for Home Service Provider — Errors or Omissions in Database — Alternative if Database Not Provided — Services Subject to Federal Sourcing Rules — Remedies Available to Customers
- § 67-6-533. Liability of Sellers and Certified Service Providers When Relying on Erroneous Data
- § 67-6-534. Seller's Duty to Determine Nine Digit Zip Code
- § 67-6-535. Reciprocal Agreements With Other States
- § 67-6-536. Returns Submitted by Model 1 and 2 Sellers — Informational Return — Electronic Payments — Due Dates. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
- § 67-6-536. Returns Submitted by Model 1 and 2 Sellers — Informational Return — Electronic Payments — Due Dates. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
- § 67-6-537. Release From Liability for Sales or Use Taxes for Certain Sellers — Exceptions
- § 67-6-538. Customer Refund Procedures for Over-Collected Sales or Use Taxes
- § 67-6-539. Bundled Transactions — Telecommunications Services. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
- § 67-6-539. Bundled Transactions — Telecommunications Services. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
- § 67-6-540. Managed Compliance Agreement With Eligible Dealers
- § 67-6-541. Sales to or Use by a Contractor, Subcontractor, or Material Vendor of Tangible Personal Property
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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