SB82 — Taxes, Sales - As introduced, requires certain out-of-state sellers to collect and remit state and local sales tax to the department of revenue; allocates portion of local sales tax from such sales to the county or city or town in which the purchaser resides. - Amends TCA Title 67, Chapter 4, Part 32 and Title 67, Chapter 6.

SB82 — Taxes, Sales - As introduced, requires certain out-of-state sellers to collect and remit state and local sales tax to the department of revenue; allocates portion of local sales tax from such sales to the county or city or town in which the purchaser resides. - Amends TCA Title 67, Chapter 4, Part 32 and Title 67, Chapter 6. · Informed CitizenrySB82 amends Tennessee law to require out-of-state dealers with no physical presence in Tennessee to collect and remit state sales tax if they exceed $100,000 in gross revenue or conduct 200 or more…Open in Informed Citizenry