SALT Report 2422 – The Tennessee Department of Revenue issued a special notice to inform taxpayers that the state’s General Assembly has passed legislation that will delay the effective date of certain Streamlined Sales and Use Tax Agreement conformity provisions. These rules were scheduled to take effect July 1, 2013, however with the passage of Senate Bill 182, the provisions will now take effect on July 1, 2015.
The sales and use tax provisions affected by this legislation include:
- Requirements that sales delivered or shipped to the customer be sourced to the delivery or shipping destination,
- Modifications to the single article limitation on local option sales taxes,
- Use of a single sales and use tax return covering multiple dealer locations, and
- Implementation of certain privilege taxes in lieu of sales tax
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