Tennessee § 67-6-402 - Rules and regulations.

§ 67-6-402. Rules and regulations.

The commissioner has the power to make and publish reasonable rules and regulations not inconsistent with this chapter or the other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues hereunder. The commissioner is authorized to make and publish such rules and regulations not inconsistent with this chapter as the commissioner may deem necessary in enforcing its provisions, in order that there shall not be collected on the average more than the rate levied by this chapter. The commissioner is authorized to, and shall, provide, by rule and regulation, a method for accomplishing this end, and shall prepare instructions to dealers by setting out to them suitable methods for applying the tax that may be necessary for the purpose of the enforcement of this chapter and the collection of the tax imposed thereby. Acts 1947, ch. 3, §§ 13, 14; C. Supp. 1950, §§ 1248.85, 1248.86 (Williams, §§ 1328.35, 1328.36); T.C.A. (orig. ed.), §§ 67-3045, 67-3046; Acts 2003, ch. 357, § 56; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 102. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 56, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007. Attorney General Opinions. An online marketplace facilitator, who engages in the regular, systematic solicitation of a consumer market in Tennessee, is a dealer if it consummates the sales transactions with those consumers. The Department of Revenue is empowered to promulgate rules requiring online marketplace facilitators to collect and remit sales tax on behalf of out-of-state dealers, provided the facilitators themselves are not out-of-state dealers. OAG 19-03, 2019 Tenn. AG LEXIS 3 (3/12/2019).