Tenn. Comp. R. & Regs. 0960-05-.01 - SALES TAX IDENTIFICATION NUMBER

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All automotive mobility dealers shall obtain and hold a current sales tax identification number indicating their business as that of an automotive mobility 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 automotive mobility dealer license shall be invalid during the period of time without a sales tax identification number.

Notes

Tenn. Comp. R. & Regs. 0960-05-.01

Emergency rule filed March 24, 2011; effective through September 20, 2011. Original rule filed June 22, 2011; effective September 20, 2011;

Authority: T.C.A. §§ 55-17-107, 55-17-111 and 55-17-302.

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