SUT-2 - Tennessee's Compliance with Streamlined Sales and Use Agreement (SSUTA)

Effective April 30, 2021, Streamlined Sales and Use Tax Agreement (“SSUTA”) provisions with a future effective date of July 1, 2021 have been removed from the Tennessee Code.  

These provisions were originally enacted in 2003 and have been delayed numerous times over the past 18 years.  Rather than further delaying the effective date of these provisions, Public Chapter 285 (2021) removes them from the Tennessee Code. 

This change does not affect any provision of law that is currently in effect. 

Reference: Tenn. Code Ann. § 67-6-805. Important Notice # 21-14.

Note: This article was updated on June 11, 2021. The previous version of SUT-2 is available here.