Effective October 1, 2021, Tennessee taxpayers can now go directly to the state to request sales tax refunds after contacting the dealer first. If a taxpayer requests a refund from a dealer twice in writing at least 90 days prior to the expiration of the statute of limitations and the dealer fails or declines to issue the refund, the taxpayer may go straight to the state to make the request. However, in order for the taxpayer to file the claim, the claim for the refund has to exceed $2500 per dealer. (S.B. 883, Laws 2021, effective October 1, 2021)