The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect sales and use tax. The general assembly further finds that Tennessee should participate in multi-state discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration in order to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.
Tenn. Code Ann. § 67-6-803
Legislative findings
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 2001, ch. 312, § 1.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.