Collection and Enforcement Generally

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Sales and Use Taxes
  5. Collection and Enforcement Generally

Checkout our iOS App for a better way to browser and research.

Section
67-6-501

Tax Collected From Dealer — Property Management Company Tax on Vacation Lodging — Mobile Telecommunications Service Tax — Liability of Marketplace Facilitator

Section
67-6-502

Tax Paid by Consumer

Section
67-6-503

Retailer to Display Price and Tax Separately

Section
67-6-504

Returns and Payment. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Section
67-6-504

Returns and Payment. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

Section
67-6-505

Alternative Filing and Payments

Section
67-6-506

Extensions

Section
67-6-507

Credits to Dealers — Credits to Prevent Multistate Taxations — Credits for Resale of Telecommunication Services

Section
67-6-508

Credits to Purchaser

Section
67-6-509

Deduction for Dealer's Accounting Costs

Section
67-6-510

Computation on Trade-Ins

Section
67-6-511

Inclusion of Lessee's Sales in Dealer's Return

Section
67-6-512

Form of Payment

Section
67-6-513

Settlement on Quitting Business

Section
67-6-514

Excess Revenue Paid Over to Commissioner

Section
67-6-515

Collection of Taxes by Marketplace Facilitator — Reports — Audit — Relief From Liability

Section
67-6-516

Delinquencies and Other Violations — Penalties — Grace Period

Section
67-6-517

Delinquency — Determination and Collection of Tax

Section
67-6-518

Collection of Tax From Dealer's Debtors

Section
67-6-519

Legislative Intent to Impose Taxes Levied by Chapter to Fullest Extent Constitutionally Permitted

Section
67-6-520

Presumption That Dealer Has Agent Operating in State and Has Substantial Nexus With State — Criteria — Rebuttal of Presumption

Section
67-6-521

[reserved.]

Section
67-6-523

Records

Section
67-6-524

Registration of Dealers

Section
67-6-525

Findings Related to Sales Threshold Standard

Section
67-6-526

Effect on Substantial Nexus Criteria

Section
67-6-527

[reserved.]

Section
67-6-528

Common Carriers Seeking Reduced Rate — Applications — Certificates. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

Section
67-6-529

Exemption Certificate for Railroad Track Materials and Locomotive Radiators

Section
67-6-530

[reserved.]

Section
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

Section
67-6-533

Liability of Sellers and Certified Service Providers When Relying on Erroneous Data

Section
67-6-534

Seller's Duty to Determine Nine Digit Zip Code

Section
67-6-535

Reciprocal Agreements With Other States

Section
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.]

Section
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.]

Section
67-6-537

Release From Liability for Sales or Use Taxes for Certain Sellers — Exceptions

Section
67-6-538

Customer Refund Procedures for Over-Collected Sales or Use Taxes

Section
67-6-539

Bundled Transactions — Telecommunications Services. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Section
67-6-539

Bundled Transactions — Telecommunications Services. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

Section
67-6-540

Managed Compliance Agreement With Eligible Dealers

Section
67-6-541

Sales to or Use by a Contractor, Subcontractor, or Material Vendor of Tangible Personal Property