Tenn. Code § 67-6-531
Current through Acts 2023-2024, ch. 1069
The commissioner may enter into agreements with persons, who are not otherwise liable to collect and remit sales or use taxes, for the collection of state and local sales or use taxes due on their sales of tangible personal property or taxable services to customers in Tennessee. These agreements shall be made on terms determined by the commissioner to be in the best interest of the state.
T.C.A. § 67-6-531