(a) A person engaged in business in this state as a supplier as defined in part 1 of this chapter shall first obtain a supplier’s license.

Terms Used In Tennessee Code 67-3-601

  • In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Permissive supplier: means any person who is not subject to the general taxing jurisdiction of this state, but who:
    (A) Is a position holder in a federally qualified terminal located outside this state. See Tennessee Code 67-3-103
  • Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. See Tennessee Code 67-3-103
  • State: means the state of Tennessee. See Tennessee Code 67-3-103
  • Supplier: means a person that meets all the following conditions:
    (i) Is subject to the general taxing jurisdiction of this state. See Tennessee Code 67-3-103
(b) Any person who desires to collect the taxes and fees imposed by this chapter and who meets the definition of a permissive supplier may obtain a permissive supplier’s license. Application for or possession of a permissive supplier’s license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter.
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