67-6-608 - Registration using central, electronic registration system. - Tennessee Statutes

67-6-608. Registration using central, electronic registration system.

(a)  Notwithstanding §§ 67-6-601 and 67-6-602, a person may register using the central electronic registration system provided by Streamlined Sales and Use Tax Agreement governing board; furthermore, the commissioner shall permit a person to register through an agent under procedures adopted by the Streamlined Sales and Use Tax Agreement governing board.

(b)  By registering using the central electronic system, the seller agrees to collect and remit sales and use taxes for all taxable sales sourced to Tennessee. If Tennessee ceases to be a member of the agreement, the seller remains liable to remit all taxes previously collected on sales sourced to this state.

(c)  The fact that a person has registered pursuant to this section shall not be used in determining whether the person has sufficient nexus with the state so as to be subject to any tax at any time.

[Acts 2003, ch. 357, § 63; 2004, ch. 959, §§ 23, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 117.]