Annual Sales Report

1. Law
2. Tennessee Code
3. Motor and Other Vehicles
4. Vehicle Sales Licenses
5. Recreational Vehicles Licenses
6. Annual Sales Report

1. 1. On or before February 15 of each year, each recreational vehicle dealer shall submit to the commission an annual sales report indicating the number of recreational vehicles sold by the recreational vehicle dealer during the preceding calendar year, the number of recreational vehicle dealer registration plates issued to the dealer during the year, and the county or counties in which the plates were issued.
   2. Notwithstanding any other law to the contrary, if a recreational vehicle dealer:
      1. Fails to timely file the annual sales report, the recreational vehicle dealer shall not be eligible for any recreational vehicle dealer registration plates until the annual sales report is filed;
      2. Timely files the annual sales report and sells twenty-four (24) or more recreational vehicles during a calendar year, then there is a rebuttable presumption that the recreational vehicle dealer is eligible to receive, retain, and use dealer registration plates otherwise authorized by § 55-4-226; or
      3. Timely files the annual sales report, and sells fewer than twenty-four (24) recreational vehicles during a calendar year or if a recreational vehicle dealer engaged in business for only a portion of the calendar year but sold fewer than two (2) recreational vehicles on average per month during this portion of the year, then the recreational vehicle dealer is eligible to receive, retain, and use up to three (3) recreational vehicle dealer registration plates. Upon written request by the recreational vehicle dealer and with justification shown, the motor vehicle commission may approve the issuance of additional plates. The commission shall furnish to each county clerk a listing of eligible recreational vehicle dealers.
   3. If pursuant to this section, a dealer is no longer eligible to receive, retain, or use recreational vehicle dealer registration plates, then the commission is authorized to undertake appropriate action to take possession of any plates issued to the recreational vehicle dealer and shall promptly forward the plates to the department of revenue.
2. Upon request of the commission, the department shall make available for the commission's inspection departmental information concerning the number of recreational vehicle dealer registration plates issued to each recreational vehicle dealer.

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