Terms Used In Tennessee Code 67-6-804

  • agreement: means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures. See Tennessee Code 67-6-802
  • Commissioner: means and includes the commissioner of revenue or the commissioner's duly authorized assistants. See Tennessee Code 67-6-102
  • State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See Tennessee Code 67-6-802

For the purposes of reviewing or amending the agreement embodying the simplification requirements as contained in § 67-6-806, the state of Tennessee shall enter into multi-state discussions and shall be represented in such discussions by the following four (4) delegates: the commissioner of revenue or the commissioner’s designee; one (1) member of the house of representatives appointed by the speaker of the house of representatives; one (1) member of the senate appointed by the speaker of the senate; and the comptroller of the treasury.