Registration Certificate

(1) Sales Tax. (a) When a dealer changes his business location within the same county, the certificate holder shall notify the Department of the new business address and surrender his Registration Certificate. A new certificate will be issued showing the correct business address. (b) When a dealer changes his business location to a different county, or to a different type of business, the certificate must be submitted for cancellation, and an application for a new certificate filed. (2) Dealers within the State having both sales and use tax to report shall register for sales tax purposes, and report sales and use tax on forms provided for such purposes. (3) Dealers having average monthly gross sales of $400.00 or less and taxable services of $100.00 or less may in the discretion of the Commissioner of Revenue be required to pay tax to their suppliers on purchases in lieu of registering for sales and use tax purposes since the Department’s cost of administering the account would exceed the taxes reported. (4) An individual property owner who sells, rents, or charges for the occupation of a room, lodging, or accommodation for a period of less than ninety (90) continuous days and a property management company that is required to collect sales and use tax on behalf of an individual property owner as required by T.C.A. § 67-6-501 shall file with the Commissioner an application for a certificate of registration for each property that it owns or manages. If an individual property owner owns or a property management company manages multiple locations within one local jurisdiction, the individual property owner or the property management company shall be required to register only one location per local jurisdiction and report all sales in that local jurisdiction to the registered location.