Tennessee Delays SST Conformity Provisions

Tennessee Governor Bill Haslam has signed legislation that delays the effective date of certain Streamlined Sales and Use Tax Agreement conformity provisions until July 1, 2017. The delayed SST conformity provisions include: requirements that sales delivered or shipped to the customer be sourced to the delivery or shipping destination; modifications to the single article limitation on local option sales taxes; use of a single sales and use tax return covering multiple dealer locations; and implementation of certain privilege taxes in lieu of sales tax.This provision is effective April 28, 2015.(H.B. 95, Laws 2015, effective October 1, 2015, except as otherwise noted)

Posted on May 20, 2015