Once an out-of-state LLC enters into a voluntary disclosure agreement to pay tax on vehicles used in Tennessee, the taxpayers need to ensure that they are also in compliance with Tennessee’s registration laws. Taxpayers still needing to register vehicles or boats in Tennessee will be provided a copy of the work papers showing the tax and interest calculation and a receipt letter. The taxpayer should then take this documentation to its county clerk to register the vehicles or boats in Tennessee.
If an out-of-state LLC has registered a vehicle or boat with a county clerk but without payment of sales/use tax, the out-of-state LLC is still eligible to request a voluntary disclosure agreement with the Department as long as the Department has not yet contacted the taxpayer.
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