Rules & Regulations of the State of Tennessee
Title 0600 - Board of Equalization
Chapter 0600-05 - Assessment of Commercial and Industrial Tangible Personal Property
Section 0600-05-.02 - DISCOVERY
Universal Citation: TN Comp Rules and Regs 0600-05-.02
Current through April 3, 2024
(1) As a minimum, the following sources shall be used in order to discover potential commercial and industrial personal property taxpayers:
(a) Either a business
license listing (which may be obtained from the county clerk) or a sales tax
registrant listing (which may be obtained from the Sales and Use Tax Division
of the Tennessee Department of Revenue);
(b) The commercial and industrial real
property assessment roll;
(c)
Personal knowledge.
(2) The following additional sources are recommended for use whenever possible for the discovery of businesses:
(a) Field
visits;
(b) Internet;
(c) New construction;
(d) Media news and advertising;
(e) City directory;
(f) Local business directory;
(g) Chamber of commerce;
(h) Building permits and electrical
inspections;
(i) Commercial vehicle
license plates;
(j) Uniform
commercial code filings;
(k) Any
other pertinent sources.
Authority: T.C.A. §§ 67-1-305 and 67-5-902.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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