Tennessee Updated Taxability Matrix
- Aug 7, 2012 | Susan McLain
Tennessee has been an associate member of the Streamlined Sales Tax since October 1, 2005.
Currently, Tennessee has recertified as an associate member of the Streamlined Sales Tax organization. According to the recertification letter, Tennessee intends to come into full compliance for full membership in the SST by July 1, 2013.
Some of the changes still to be implemented include:
- Effective dates of local rate and boundary changes
- “[S]ingle article local tax limitation on tangible personal property, video programming services, interstate telecommunications sold to business, manufacturer’s energy fuels, and common carrier’s locomotive diesel fuel”
- General sourcing rules
- Direct mail sourcing rules
- Drop shipment rules
- Uniform tax returns