Tenn. Comp. R. & Regs. 0960-01-.24 - SALES TAX IDENTIFICATION NUMBER
All motor vehicle or recreational vehicle dealers and automobile auctions shall obtain and hold a current sales tax identification number indicating their business as that of a motor vehicle or recreational vehicle dealer. Upon expiration of a sales tax identification number, the licensee shall either cease business operations, or provide evidence of a valid sales tax identification number. The dealer's or automobile auction's license shall be invalid during the period of time without a sales tax identification number.
Authority: T.C.A. §§ 55-17-107, 55-17-111, and 55-17-402.
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