Tenn. Comp. R. & Regs. 0960-02-.01

Current through December 10, 2024

Section 0960-02-.01 - SALES TAX IDENTIFICATION NUMBER

All automotive dismantlers and recyclers shall obtain and hold a current sales tax identification number indicating their business as that of an automotive dismantler and recycler. Upon expiration of a sales tax identification number, the licensee shall either cease business operations, or provide evidence of a valid sales tax identification number. The automotive dismantlers and recyclers' license shall be invalid during the period of time without a sales tax identification number.

Original rule filed February 5, 1979; effective May 28, 1979. Repeal and new rule filed August 20, 2008; effective November 3, 2008.

Authority: T.C.A. §§ 55-17-107 and 55-17-111.