2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
Part 5 - Collection and Enforcement Generally

§ 67-6-502. Tax Paid by Consumer - The tax imposed by this chapter shall be collected by...

§ 67-6-503. Retailer to Display Price and Tax Separately - The commissioner may by regulation provide that the amount collected...

§ 67-6-506. Extensions - The commissioner, under emergency or other extraordinary conditions, may extend...

§ 67-6-508. Credits to Purchaser - The most recent bona fide purchaser for value of a...

§ 67-6-511. Inclusion of Lessee's Sales in Dealer's Return - When any person to whom a certificate of registration has...

§ 67-6-514. Excess Revenue Paid Over to Commissioner - When the tax collected for any period is in excess...

§ 67-6-516. Delinquencies and Other Violations — Penalties — Grace Period - When an examination of a dealer's books and records indicates...

§ 67-6-518. Collection of Tax From Dealer's Debtors - In the event any dealer is delinquent in the payment...

§ 67-6-519. Legislative Intent to Impose Taxes Levied by Chapter to Fullest Extent Constitutionally Permitted - It is the legislative intent to impose the taxes levied...

§ 67-6-525. Findings Related to Sales Threshold Standard - The general assembly finds that the sales threshold standard required...

§ 67-6-526. Effect on Substantial Nexus Criteria - Section 67-6-524 does not change the substantial nexus criteria for...

§ 67-6-530. [reserved.] - The commissioner may enter into agreements with persons, who are...

§ 67-6-534. Seller's Duty to Determine Nine Digit Zip Code - Notwithstanding § 67-6-806(a), if a nine-digit zip code designation is...

§ 67-6-535. Reciprocal Agreements With Other States - The department may enter into a reciprocal agreement with the...