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.

• 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.

• Vertex Inc. Tax Cybrary - Tennessee