67-6-538 - Customer refund procedures for over-collected sales or use taxes. - Tennessee Statutes

67-6-538. Customer refund procedures for over-collected sales or use taxes.

(a)  These customer refund procedures apply when a purchaser seeks a refund of over-collected sales or use taxes from a seller.

(b)  Nothing in this section shall require the department to refund to a purchaser taxes collected in error by a seller from the purchaser.

(c)  Nothing in this section shall operate to extend any person's time to seek a refund of sales or use taxes collected or remitted in error.

(d)  A cause of action against a seller for the over-collected sales or use taxes does not accrue until a purchaser has provided a written notice of the over-collection and a request for a refund to the seller and the seller has had sixty (60) days  to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.

(e)  In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of the sales or use taxes, the seller:

     (1)  Uses either a certified service provider or a certified automated system; and

     (2)  Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.

[Acts 2003, ch. 357, § 61; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 115.]