SUT-2 - Tennessee's Compliance with Streamlined Sales and Use Agreement (SSUTA) [Updated June 11, 2021]

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These provisions were originally enacted in 2003 and have been delayed numerous times over the past 18 years.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.

 

SUT-2 - Tennessee's Compliance with Streamlined Sales and Use Agreement (SSUTA) – INACCPLICABLE BEGINNING APRIL 30, 2021.

The Tennessee General Assembly enacted legislation that delays the effective date of certain Tennessee sales and use tax provisions that would bring Tennessee sales and use tax law into compliance with the Streamlined Sales and Use Tax Agreement (SSUTA). The provisions are now set to take effect July 1, 2021.

Reference: Tenn. Code Ann. § 67-6-805. Important Notice 19-08.

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