Public Chapter 357 enacted in 2003 and Public Chapter 959 enacted in 2004 made numerous changes to the Retailers’ Sales Tax Act to bring Tennessee into compliance with the national streamlined sales and use tax project. Those changes were scheduled to become effective on July 1, 2007. Public Chapter 602 delays the effective date of those changes. The following provisions will become effective on January 1, 2008: most of the streamlined sales tax uniform definitions; provisions concerning the registration of farmers for sales tax exemption purposes; provisions concerning the optional centralized registration system; and provisions concerning the optional use of certified service providers or certified automated systems for sales tax collection and remittance. Other provisions will become effective on July 1, 2009, including the requirement that sales delivered or shipped to the customer be sourced to the delivery or shipping destination; modifications to the single article limitation on local option sales taxes; use of a single return covering multiple dealer locations; and implementation of certain privilege taxes in lieu of sales tax.
Sales and Use Tax Changes PowerPoint (also available in PDF) - effective January 1, 2008
Streamlined Sales and Use Tax Certificate of Exemption (PDF)
Streamlined Sales and Use Tax Certificate of Exemption Instructions (PDF)
Streamlined Sales Tax Jurisdictional and Tax Rate Database
2007 Taxability Matrix - law changes scheduled to take effect 1/1/08 (PDF)
Healthcare Products List (PDF)
Amnesty
Voluntary Disclosure for Streamlined Participants (PDF)
Confidentiality and Privacy Rights (PDF)
On August 17, 2007 Tennessee filed a petition for membership pursuant to an amendment to the Streamlined Sales and Use Tax Agreement adopted in June 2007 by the Governing Board.
Public Chapter 602 (PDF) - Public Chapter 602 includes law changes that are not related to Streamlined Sales and Use Tax.
Sections 51, 52, and 53 became effective 6/28/07.
Sections 54 through 126 are scheduled to take effect 1/1/08.
Sections 127 through 178 are scheduled to take effect 7/1/09.
Streamlined Sales and Use Tax Agreement
State Information for Streamlined Sales Tax Participants (PDF)
Report on Streamlined Sales Tax Law Changes (PDF) - January 2007
Streamlined questions?
In Tennessee, call (877) 250-2299.
In Nashville and outside Tennessee, call (615) 253-0752.
More information is available at http://www.streamlinedsalestax.org. |
