Tenn. Comp. R. & Regs. 0960-01-.24

Current through January 8, 2025

Section 0960-01-.24 - SALES TAX IDENTIFICATION NUMBER

All motor vehicle or recreational vehicle dealers and automobile auctions shall obtain and hold a current sales tax identification number indicating their business as that of a motor vehicle or recreational vehicle dealer. Upon expiration of a sales tax identification number, the licensee shall either cease business operations, or provide evidence of a valid sales tax identification number. The dealer's or automobile auction's license shall be invalid during the period of time without a sales tax identification number.

Original rule filed August 20, 2008; effective November 3, 2008. Amendments filed September 21, 2016; effective 12/20/2016.

Authority: T.C.A. §§ 55-17-107, 55-17-111, and 55-17-402.