Tennessee § 67-6-524 - Registration of dealers.
Full text of Tennessee Tennessee Code Annotated § 67-6-524 — Registration of dealers., with citation guidance and answers to common questions.
§ 67-6-524. Registration of dealers.
Dealers with a physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter. Dealers with no physical presence in this state shall register with the department to collect and remit tax in accordance with this chapter if the dealer engages in the regular or systematic solicitation of consumers in this state through any means and made sales that exceeded one hundred thousand dollars ($100,000) to consumers in this state during the previous twelve-month period. Such dealers shall begin to collect and remit the tax by the first day of the third calendar month following the month in which this threshold was met; provided, however, that this subsection (b) does not require a dealer to collect the tax for sales made before October 1, 2020. Acts 2020, ch. 759, § 5. Code Commission Notes. Acts 2020, ch. 759, § 5 enacted this section as § 67-6-543 but the section has been redesignated as § 67-6-524 by authority of the Code Commission. Effective Dates. Acts 2020, ch. 759, § 18. October 1, 2020 at 12:01 a.m.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-524
What does Tennessee Code Annotated § 67-6-524 cover?
Section 67-6-524 ("Registration of dealers.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-6-524?
A common citation format is "Tennessee Code Annotated § 67-6-524" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-6-524 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.