Tenn. Comp. R. & Regs. 1320-05-02-.03

Current through June 26, 2024

Section 1320-05-02-.03 - DEFINITIONS

The following terms wherever used in these rules and regulations shall have the following meanings:

(a) "Commissioner" shall mean the Commissioner of Revenue of the State of Tennessee, or any of his duly authorized assistants.

(b) "Department" shall mean the Department of Revenue of the State of Tennessee.

(c) "Local government" shall mean any county, city, or town authorized by the "1963 Local Option Revenue Act" to impose a local sales tax within its jurisdiction.

(d) "Local officer" or "local official" shall mean the responsible person acting in an official capacity, who is designated in the resolution or ordinance imposing the local sales tax to whom official payments, notices, etc., shall be given by the Commissioner, and against whom suit may be brought by a taxpayer who claims that any payment which he may be required to make is illegal or improper.

(e) "Local rules and regulations" shall mean the rules and regulations as promulgated by the Commissioner from time to time in accordance with the provisions of the state sales tax law, and the "1963 Local Option Revenue Act."

(f) "Local sales tax" shall mean any locally imposed tax pursuant to the provisions of the "1963 Local Option Revenue Act."

(g) "Local sales tax law" shall mean the resolution or ordinance lawfully adopting a locally imposed tax.

(h) "Locally imposed tax" shall mean any lawfully imposed sales and use tax, including any applicable penalty and interest, by a local government pursuant to, and in accordance with the provisions of the state sales tax law and the "1963 Local Option Act".

(i) "State" shall mean the State of Tennessee.

(j) "State rules and regulations" shall mean the Tennessee rules and regulations as promulgated from time to time by the Commissioner pursuant to the state sales tax law.

(k) "State sales tax" shall mean the Tennessee Sales and Use Tax, and penalty and interest where applicable, as provided for in the state sales tax law.

(l) "State sales tax law" shall mean the Tennessee sales and use tax law as provided for in the "Retailers' Sales Tax Act" in Sections67-6-101 to 67-6-607, inclusive, of the Tennessee Code Annotated.

(m) "Tax" shall mean and include any penalty and interest, when applicable.

(n) "Taxpayer" shall mean any dealer or any person as defined in the state sales tax law.

Tenn. Comp. R. & Regs. 1320-05-02-.03

Original rule certified June 7, 1974. Amendment filed February 14, 1990; effective April 1, 1990.

Authority: T.C.A. §§67-3045, 67-101 and 67-6-402.