2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 6 - Bonding and Licenses
§ 67-3-601. Supplier's License — Permissive Supplier's License

Universal Citation: TN Code § 67-3-601 (2021)
  1. A person engaged in business in this state as a supplier as defined in part 1 of this chapter shall first obtain a supplier's license.

  2. Any person who desires to collect the taxes and fees imposed by this chapter and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter.
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