CCH Tax Day Report In January 2017, the Tennessee Department of Revenue issued Important Notice 17-01 (see TAXDAY 2017/01/31, S.38) to explain the requirements of a sales and use tax regulation (i.e., Rule 1320-05-01-.129(2)) that provides that out-of-state dealers who regularly and systematically solicit business in Tennessee must register by March 1, 2017, and begin […]

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