Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 6: Sales and Use Taxes

Part 5: Collection and Enforcement Generally

67-06-0501: Tax collected from dealer -- Property management company tax on vacation lodging -- Mobile telecommunications service tax.
67-06-0502: Tax paid by consumer.
67-06-0503: Retailer to display price and tax separately.
67-06-0504: Returns and payment. [Effective until July 1, 2013. See the version effective on July 1, 2013.]
67-06-0505: Alternative filing and payments.
67-06-0506: Extensions.
67-06-0507: Credits to dealers -- Credits to prevent multistate taxations -- Credits for resale of telecommunication services.
67-06-0508: Credits to purchaser.
67-06-0509: Deduction for dealer's accounting costs.
67-06-0510: Computation on trade-ins.
67-06-0511: Inclusion of lessee's sales in dealer's return.
67-06-0512: Form of payment.
67-06-0513: Settlement on quitting business.
67-06-0514: Excess revenue paid over to commissioner.
67-06-0515: [Repealed.]
67-06-0516: Delinquencies and other violations -- Penalties -- Grace period.
67-06-0517: Delinquency -- Determination and collection of tax.
67-06-0518: Collection of tax from dealer's debtors.
67-06-0519: Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted.
67-06-0520: Presumption that dealer has agent operating in state and has substantial nexus with state -- Criteria -- Rebuttal of presumption.
67-06-0522: Delinquent dealers.
67-06-0523: Records.
67-06-0524: [Repealed.]
67-06-0528: Common carriers seeking reduced rate -- Applications -- Certificates. -- [Amended effective July 1, 2011. See the Compiler's Notes.]
67-06-0529: Exemption certificate for railroad track materials and locomotive radiators.
67-06-0530: [Repealed]
67-06-0531: Contracts for collection of sales and use taxes.
67-06-0532: Electronic database for home service provider -- Errors or omissions in database -- Alternative if database not provided -- Services subject to federal sourcing rules -- Remedies available to customers.
67-06-0533: Liability of sellers and certified service providers when relying on erroneous data.
67-06-0534: Seller's duty to determine nine digit zip code.
67-06-0535: Reciprocal agreements with other states.
67-06-0536: Returns submitted by Model 1 and 2 sellers -- Informational return -- Electronic payments -- Due dates. -- [Amended effective July 1, 2011. See the Compiler's Notes.]
67-06-0537: Release from liability for sales or use taxes for certain sellers -- Exceptions.
67-06-0538: Customer refund procedures for over-collected sales or use taxes.
67-06-0539: Bundled transactions -- Telecommunications services. -- [Amended effective July 1, 2011. See the Compiler's Notes.]
67-06-0540: Managed compliance agreement with eligible dealers.
67-06-0541: Sales to or use by a contractor, subcontractor, or material vendor of tangible personal property.
67-06-0542: [Repealed.]