TAX GATEWAY

Tennessee

Tennessee Electronic Commerce Taxation

Statutes

Tennessee Code § 67-6-102(6) sales of goods over the Internet are treated the same as sales of tangible personal property, subject to rules of nexus.
Tennessee Code § 67-6-102(28) Software is considered tangible personal property and charges made for downloading software are subject to tax.
Tennessee Code § 67-6-102(30) telecommunications.
House Joint Resolution 113 regulation of electronic commerce.
Senate Bill 1109 and House Bill 1032 telecommunications, Internet access, Internet services.
Senate Bill 684 and House Bill 1773 exempt Internet access from sales tax and contracted computer telecommunication services.
House Bill 2936 and Senate Bill 3149 - relating to exempting Internet access from double taxation under the sales tax.

Administrative

Department of Revenue Sales and Use Tax Ruling: Tennessee Letter Ruling 96-09 application of the sales and use tax to Internet access services.
Department of Revenue Sales and Use Tax Ruling: Tennessee Letter Ruling 96-13 the application of the sales and use tax to certain charges for access to the Internet.

Commentaries

Vertex Inc. - Tennessee

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