Tennessee § 67-6-901 Determining whether a transaction is sourced to the state - Constitutional restriction on transaction tax - Florist sales sourcing requirements

Tennessee Statutes

§ 67-6-901 — Determining whether a transaction is sourced to the state - Constitutional restriction on transaction tax - Florist sales sourcing requirements

Tennessee § 67-6-901

Title67

This text of Tennessee § 67-6-901 (Determining whether a transaction is sourced to the state - Constitutional restriction on transaction tax - Florist sales sourcing requirements) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-6-901 (2026).

Text

(a)Notwithstanding another law to the contrary, this part applies in determining whether a transaction is sourced to this state under this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital good, a service, or other taxable product and applies only to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. This part does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdiction of that use.

(b)This part does not impose tax on a transaction if that tax is prohibited by the United States Constitution or the Constitution of Tennessee.

(c)Florist retail sales where orders taken by a florist a

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(a) Notwithstanding another law to the contrary, this part applies in determining whether a transaction is sourced to this state under this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital good, a service, or other taxable product and applies only to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. This part does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdiction of that use. (b) This part does not impose tax on a transaction if that tax is prohibited by the United States Constitution or the Constitution of Tennessee. (c) Florist retail sales where orders taken by a florist are sent to a receiving florist for delivery to the purchaser's designee must be sourced in accordance with rules promulgated by the commissioner in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. (d) Sales made through a marketplace facilitator's marketplace must be sourced in accordance with § 67-6-902 . (e) Telecommunications services and ancillary services, as set out in § 67-6-905 , must be sourced in accordance with that section.