Tennessee Enacts Bill to Delay SST Conformity Provisions

Tennessee Governor Bill Haslam has signed legislation that delays the effective date of certain Streamlined Sales and Use Tax (SST) Agreement conformity provisions until from July 1, 2013 to July 1, 2015. The delayed provisions include sourcing rules, single article cap limitations, use of a single return covering multiple dealer locations, and special user privilege taxes imposed on certain items instead of sales tax. (S.B. 182, Laws 2013, effective May 20, 2013)

Posted on June 12, 2013