0960-01-.24
Sales Tax Identification Number
Cite as Tenn. Comp. R. & Regs. 0960-01-.24
All motor vehicle or recreational vehicle dealers and automobile auctions shall obtain and hold a current
sales tax identification number indicating their business as that of a motor vehicle or recreational vehicle
dealer. Upon expiration of a sales tax identification number, the licensee shall either cease business
operations, or provide evidence of a valid sales tax identification number. The dealer’s or automobile
auction’s license shall be invalid during the period of time without a sales tax identification number.