Tenn. Comp. R. & Regs. 1320-05-01-.97 - DEFINITIONS
(1) The following terms wherever used in
these Rules and Regulations shall have the following meanings:
(a) "Commissioner " shall mean the Department
of Revenue of the State of Tennessee.
(b) "Department " shall mean the Department of
Revenue of the State of Tennessee.
(c) "Persons " shall have the meaning as
defined in the Sales Tax Law.
(d)
"Sales Tax Law" or "Sales Tax Act " shall mean the "Retailers' Sales Tax Act ,"
as codified in Title 67, Chapter 6, T.C.A.
(e) "State" shall mean the State of
Tennessee.
Notes
Authority: T.C.A. ยงยง67-101, 67-3045,67-1-102 and 67-6-402.
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