The Department will not audit or assess out-of-state dealers for tax periods that occur before the dealer begins to collect the tax, if the following circumstances are met:
- The dealer registers and begins to collect and remit the tax on or before July 1, 2017;
- The dealer was not registered for Tennessee sales and use tax purposes prior to January 1, 2017; and
- The dealer was not contacted by the Department for an audit prior to registering.
After an out-of-state dealer registers, the Department will certify that it will not audit or assess the dealer for sales and use tax for periods prior to the date the dealer begins to collect the tax.