Tenn. Comp. R. & Regs. 1320-05-02-.07 - REGISTRATION

(1) Where the Commissioner is collecting a locally imposed tax, the Certificate of Registration which dealers have for the collection and paying of the state sales tax shall, except as provided for therein, be sufficient evidence of their registration with the Department t for the purpose of collection and paying the locally imposed tax, and no additional Certificate of Registration shall be required.

(2) In those cases where a dealer has no separate State Certificate of Registration for a place of business within a county, city or town imposing a local sales tax, and the Commissioner is collecting the locally imposed tax, the dealer shall apply for and receive a separate Certificate of Registration form the Commissioner for each unit of local government imposing a local sales tax at the time the local tax becomes operative. This shall not apply to state use tax registrants, but such dealers (vendors or consumers) shall designate on a separate schedule what sales are made and what use tax is due to each local government imposing a local sales tax, and pay any tax due as indicated thereon to the Commissioner with the State Use Tax Return(s).

Notes

Tenn. Comp. R. & Regs. 1320-05-02-.07

Original rule certified June 7, 1974

Authority: T.C.A. §§67-3045 and 67-101.