67-6-716 - Notice of change in local tax rate Effective date of change Local jurisdiction boundary changes. [Effective July 1, 2011.] - Tennessee Statutes

67-6-716. Notice of change in local tax rate Effective date of change Local jurisdiction boundary changes. [Effective July 1, 2011.]

Notwithstanding any other provision in this part:

     (1)  A local tax imposed under this part or change in a local tax rate shall become effective only on the first day of a calendar quarter and no sooner than sixty-one (61) days after the commissioner has issued general notification of the new tax or change in the rate to dealers affected; provided, however, that the failure of a dealer to receive notice does not relieve it of the obligation to collect, remit or pay the tax imposed under this part; provided further, that the failure of a purchaser to receive notice does not relieve the purchaser of any use tax obligation;

     (2)  Notwithstanding subdivision (1), with respect to purchases from printed catalogs where the purchaser computes the tax based on local rates published in the catalog, a local tax imposed under this part or change in a local tax rate shall become effective only on the first day of a calendar quarter and no sooner than one hundred twenty-one (121) days after the commissioner has issued general notification of the new tax or change in the rate to dealers affected; provided, however, that the failure of a dealer to receive notice does not relieve it of the obligation to collect, remit or pay the tax imposed under this part; provided further, that the failure of a purchaser to receive notice does not relieve the purchaser of any use tax obligation; and

     (3)  For sales and use tax purposes only, local jurisdiction boundary changes shall become effective only on the first day of a calendar quarter and no sooner than sixty-one (61) days after the commissioner has issued general notification of the new tax or change in the rate to dealers affected; provided, however, that the failure of a dealer to receive notice does not relieve it of the obligation to collect, remit or pay the tax imposed under this part; provided further, that the failure of a purchaser to receive notice does not relieve the purchaser of any use tax obligation.

[Acts 2003, ch. 357, § 71; 2004, ch. 959, §§ 29, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 172; 2009, ch. 530, § 35.]