Tax & Accounting Blog

Tennessee Delays Implementation of SST Provisions

Indirect Tax, ONESOURCE, Sales and Use Tax April 28, 2011

The passage of SB 1520 has delayed implementation of provisions to bring the Tennessee sales tax law into compliance with the SST.

The following information was provided by the Tennessee Department of Revenue:

  • Public Chapter 72 (2011) provides the effective date of additional sales and use tax law changes to bring Tennessee into compliance with the Streamlined Sales and Use Tax Agreement has been moved to July 1, 2013.
  • The effective date for all of the law changes originally scheduled to become effective July 1, 2011 have been moved to July 1, 2013.
  • Public Chapter 602 (2007), Sections 127-178, contain the sales and use tax Streamlined law changes now scheduled to take effect July 1, 2013. Some of the sales and use tax law changes for July 1, 2013, 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.