Tax & Accounting Blog

Tennessee May Delay Implementation of Certain SST Provisions

Indirect Tax, Sales and Use Tax April 11, 2011

The Tennessee Senate has passed S.B. 1520/H.B. 1992 which would delay the implementation of certain Streamlined Sales and Use Tax (SST) Agreement conformity provisions, which are currently scheduled to take effect on July 1, 2011 until July 1, 2013. Delayed provisions would include sourcing rules, single article cap limitations, and special user privilege taxes imposed on certain items in lieu of sales tax.

The Bill is currently in the House and has been placed on the Regular Calendar for 4/11/2011.