Tenn. Comp. R. & Regs. 0600-05-.02

Current through October 22, 2024

Section 0600-05-.02 - DISCOVERY

(1) As a minimum, the following sources shall be used in order to discover potential commercial and industrial personal property taxpayers:

(a) Either a business license listing (which may be obtained from the county clerk) or a sales tax registrant listing (which may be obtained from the Sales and Use Tax Division of the Tennessee Department of Revenue);

(b) The commercial and industrial real property assessment roll;

(c) Personal knowledge.

(2) The following additional sources are recommended for use whenever possible for the discovery of businesses:

(a) Field visits;

(b) Internet;

(c) New construction;

(d) Media news and advertising;

(e) City directory;

(f) Local business directory;

(g) Chamber of commerce;

(h) Building permits and electrical inspections;

(i) Commercial vehicle license plates;

(j) Uniform commercial code filings;

(k) Any other pertinent sources.

Tenn. Comp. R. & Regs. 0600-05-.02

Original rule filed August 29, 1988; effective October 13, 1988. Amendments filed February 21, 2017; effective 5/22/2017.

Authority: T.C.A. §§ 67-1-305 and 67-5-902.