Public Chapter 373
SENATE BILL NO. 1944
By McNally, Atchley, Elsea, Leatherwood, Crowe
Substituted for: House Bill No. 1828
By McDaniel, Stamps
AN ACTTo amend Tennessee Code Annotated, Title 67, Chapter 6, relative to the authority of the Commissioner of Revenue to collect sales taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 67, Chapter 6, is amended in Part 5 by adding the following new section:
The commissioner may enter into agreements with persons, who are not otherwise liable to collect and remit sales or use taxes, for the collection of state and local sales or use taxes due on their sales of tangible personal property or taxable services to customers in Tennessee. These agreements shall be made on terms determined by the commissioner to be in the best interest of the state.
SECTION 2. This act shall take effect upon becoming law, the public welfare requiring it.