HB1978 amends Tennessee sales and use tax laws to allow the commissioner to issue tax certificates in either paper or electronic medium.
HB1978 amends Tennessee Code Annotated, Title 67, Chapter 6, concerning sales and use taxes. It allows the commissioner to issue tax certificates in either paper or electronic medium, providing flexibility in how these certificates are distributed. This act takes effect immediately upon becoming law, as deemed necessary for public welfare.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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