Streamlined Sales Tax
The Streamlined Sales and Use Tax Project is a national effort by states to simplify and modernize administration of state and local sales and use tax laws. Tennessee has been an associate member state to the Streamlined Sales Tax Governing Board (SSTGB) since October 1, 2005.
In 2007 the General Assembly passed legislation (Public Chapter 602 (2007)) making numerous changes to bring Tennessee into compliance with the Streamlined Sales and Use Tax Agreement (SSUTA). The following sales and use tax law changes became effective on January 1, 2008: most of the SSUTA uniform definitions; provisions concerning the registration of farmers for sales tax exemption purposes; provisions concerning the optional use of the Streamlined Centralized Registration System; and provisions concerning the optional use of certified service providers (CSP) or certified automated systems (CAS) for sales tax collection and remittance.
The Tennessee General Assembly recently enacted legislation that removed from the Tennessee Code certain provisions with a future effective date of July 1, 2021. This change does not affect any provision of law that is currently in effect. For more information, please see Important Notice #21-14.