Certificate of Registration — Required — Application. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

1. Law
2. Tennessee Code
3. Taxes and Licenses
4. Sales and Use Taxes
5. Dealer Registration
6. Certificate of Registration — Required — Application. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

1. Every person desiring to engage in or conduct business as a dealer in this state shall file with the commissioner an application for a “certificate of registration” for each place of business.
2. Any person who engages in the business of furnishing any of the things or services taxable under this chapter shall likewise apply for and obtain a certificate of registration as provided by this part.
3. The commissioner may impose additional or different registration and/or reporting requirements as determined to be necessary by the commissioner in order to administer the allocation provisions of §§ 67-6-103 and 67-6-712, regarding sports authorities and public building authorities and industrial development corporations created pursuant to title 7, chapter 53.
4. Only for sole purposes of this chapter, including registering with the department, a marketplace facilitator shall be considered the seller and retailer for each sale facilitated through its marketplace.

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