Unauthorized Use of Certificate — Penalty

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Sales and Use Taxes
  5. Dealer Registration
  6. Unauthorized Use of Certificate — Penalty

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It is a Class C misdemeanor for any person having a certificate of registration to:

  1. Use such certificate for the purpose of purchasing tangible personal property subject to the tax herein levied except for resale, unless authorized so to do by other provisions of this chapter and the rules and regulations adopted pursuant thereto; or
  2. Use or consume any tangible personal property purchased or otherwise acquired under the certificate of registration and subject to the privilege taxes herein levied, without paying the privilege taxes.


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