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Tennessee Delays Streamlined Sales Tax


 The Tennessee capitol.

Tennessee is currently an associate member of the Streamlined Sales and Use Tax Agreement. Changes that would bring the state into full compliance with the agreement were set to take effect July 1, 2015. However, a law recently enacted by the Tennessee General Assembly delays the start date of those changes. Applicable provisions (Public Chapter 602 (2007), Sections 127-178) will now take effect July 1, 2017.

As explained in the Tennessee Department of Revenue Notice #15-09, delayed changes include the following:

  • Changes to the single article limitation on local option sales taxes.
  • Implementation of certain privilege taxes in lieu of sales tax.
  • Requirements that sales delivered or shipped to the customer be sourced to the delivery or shipping destination.
  • Use of a single sales and use tax return covering multiple dealer locations.

For additional information, please contact the Tennessee Department of Revenue.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.