Tennessee § 67-4-722 - Taxpayer's records.

§ 67-4-722. Taxpayer's records.

It is the duty of every person required to pay a tax under this part to keep and preserve records showing the gross amount of sales tax owed to the state, and the amount of such person's gross receipts taxable under this part; and such other books of account as may be necessary to determine the amount of tax due under this part, and all such books and records shall be open to inspection at all reasonable hours to the commissioner or the commissioner's duly authorized agents. All such books and records shall be maintained by the taxpayer for a period of three (3) years from December 31 of the year in which the associated return required by this part was filed. Except as provided in subsection (d), all returns, tax information, and tax administration information under this part shall be subject to chapter 1, part 17 of this title. Notwithstanding any other law to the contrary, the name and address of any present or former owner or operator of any trade or business as appearing on any business or occupation license or application for a license is a public record open for public inspection within the meaning of the Public Records Act, compiled in title 10, chapter 7, and such record is not confidential information. Acts 1971, ch. 387, § 16; modified; 1972, ch. 850, § 15; T.C.A., § 67-5816; Acts 1989, ch. 591, §§ 1, 6; 1992, ch. 861, § 1; 2009, ch. 530, § 90. Cross-References. Confidentiality of public records, § 10-7-504 . Disclosure of tax returns and tax information, title 67, ch. 1, part 17. Attorney General Opinions. The business name, business owner's name, and business address stated on an application routinely made to a county clerk or a municipal tax collector for the purpose of collecting the business tax may be released as public information, but the telephone number or numbers listed on such an application for the purpose of obtaining a business license do not become public information, OAG 01-165 (11/15/01). Identifying numbers obtained by the state, county, or city for reporting and enforcing the business tax, including federal employer identification numbers, social security numbers, or state sales tax numbers, are not considered public information, OAG 01-165 (11/15/01).