Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
Section 1320-05-01-.97 - DEFINITIONS
Universal Citation: TN Comp Rules and Regs 1320-05-01-.97
Current through September 24, 2024
(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.
Authority: T.C.A. §§67-101, 67-3045,67-1-102 and 67-6-402.
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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