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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 6 - Dealer Registration
§ 67-6-602. Certificate of Registration — Application — Form — Issuance or Refusal to Issue Certificate
Universal Citation: TN Code § 67-6-602 (2020)
- Every application for a certificate of registration shall be made upon a form prescribed by the commissioner, and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and such other information as the commissioner may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of such person's authority.
- When the required application has been made, the commissioner shall issue to each applicant a separate certificate of registration for each place of business within the state; provided, that no certificate of registration shall be issued to any person who has been engaged in business in this state, and who has not made a complete return and payment as provided for in § 67-6-513, or who is delinquent in the payment of any sales or use tax due the state. A certificate of registration is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued.
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- The commissioner may refuse to issue any such registration certificate for any place of business where there is reasonable cause to believe there exists a continuity of business enterprise or resumption of a discontinued one involving a transfer of a business and/or a stock of goods in the same or a different location between members of a family, between relatives by blood or marriage, between employer and employee, or former employee, from a partnership or proprietorship to a corporation, or vice versa, where all or some of the persons involved are the same, or that there otherwise exists a conspiracy to defeat the enforcement of this chapter, in the event the transferor is delinquent in the payment of the tax herein provided.
- Such refusal may be continued until such time as the transferor shall have complied with the requirements of § 67-6-513 and with all pertinent provisions of this chapter and rules and regulations of the commissioner promulgated hereunder, or, until full and complete explanatory information requested by the commissioner has been furnished.
- Any person aggrieved by such refusal or by the denial of a certificate for reasons stated in subdivision (c)(1) may, within ten (10) days after written notice thereof has been mailed or delivered to such person, apply to the commissioner for a hearing, setting forth in such application a full statement of the grounds on which the person intends to rely; provided, that the person has filed with the commissioner, at the time of making such application, a surety company bond running to the state in such sum as the commissioner may determine to be appropriate under the circumstances, conditioned upon the payment of all taxes then due and to become due during the pendency of such appeal to the commissioner and during any further judicial appeal.
- When such bond is filed, the commissioner shall immediately issue such registration certificate.
- After such hearing, the commissioner shall give written notice of the commissioner's decision.
- In the event of an adverse determination by the commissioner under this subsection (c) or subsection (b), an appeal therefrom may be made to any court having jurisdiction within ten (10) days after such written notice has been mailed or delivered to the person.
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