The department may enter into a reciprocal agreement with the comparable department of another state to furnish records concerning purchases made by citizens of the other state from a dealer in this state where the dealer collects neither a sales nor a use tax on the sales; provided, however, that the other state agrees to furnish the same records to this state and each sale is in excess of five hundred dollars ($500). All dealers in this state making sales to purchasers in another state where no sales or use tax is collected shall furnish the department copies of all the invoices or suitable substitutes for sales in excess of five hundred dollars ($500) upon request of the department; provided, however, that the department notifies the dealers of the existence of a reciprocal agreement.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally
§ 67-6-502. Tax Paid by Consumer
§ 67-6-503. Retailer to Display Price and Tax Separately
§ 67-6-508. Credits to Purchaser
§ 67-6-511. Inclusion of Lessee's Sales in Dealer's Return
§ 67-6-514. Excess Revenue Paid Over to Commissioner
§ 67-6-516. Delinquencies and Other Violations — Penalties — Grace Period
§ 67-6-518. Collection of Tax From Dealer's Debtors
§ 67-6-525. Findings Related to Sales Threshold Standard
§ 67-6-526. Effect on Substantial Nexus Criteria