Terms Used In Tennessee Code > Title 67 > Chapter 6 > Part 8 - Simplified Sales and Use Tax Administration Act

• 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
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
• Commissioner: means and includes the commissioner of revenue or the commissioner's duly authorized assistants. See Tennessee Code 67-6-102
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Tennessee Code 67-6-102
• Fiduciary: A trustee, executor, or administrator.
• Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Tennessee Code 67-6-802
• Sales tax: means the sales tax levied under this chapter. See Tennessee Code 67-6-802
• Seller: means any person making sales, leases, or rentals of personal property or services. See Tennessee Code 67-6-802
• State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See Tennessee Code 67-6-802
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Tennessee Code 67-6-102
• Use tax: means the use tax levied under this chapter. See Tennessee Code 67-6-802