Tennessee Code Annotated

Tenn. Code Ann. § 67-6-402 (2026)

Rules and regulations

✓ current as of May 2026

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(a) The commissioner has the power to make and publish reasonable rules and regulations not inconsistent with this chapter or the other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues hereunder.

(b) The commissioner is authorized to make and publish such rules and regulations not inconsistent with this chapter as the commissioner may deem necessary in enforcing its provisions, in order that there shall not be collected on the average more than the rate levied by this chapter. The commissioner is authorized to, and shall, provide, by rule and regulation, a method for accomplishing this end, and shall prepare instructions to dealers by setting out to them suitable methods for applying the tax that may be necessary for the purpose of the enforcement of this chapter and the collection of the tax imposed thereby.

Acts 1947, ch. 3, §§ 13, 14; C. Supp. 1950, §§ 1248.85, 1248.86 (Williams, §§ 1328.35, 1328.36); T.C.A. (orig. ed.), §§ 67-3045, 67-3046; Acts 2003, ch. 357, § 56; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 102.

Notes of Decisions

Cited in 4 cases, 1988–2005 · leading case: Wylie Steel Fabricators, Inc. v. Johnson, 179 S.W.3d 509 (Tenn. Ct. App. 2005).

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Wylie Steel Fabricators, Inc. v. Johnson, 179 S.W.3d 509 (Tenn. Ct. App. 2005). · cites it 2× “” Tenn.Code Ann. § 67-6-402(a) (2003). The Act imposes a sales tax on the sale of tangible personal property in this state, providing: For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on…”

Covington Pike Toyota, Inc. v. Cardwell, 829 S.W.2d 132 (Tenn. 1992). “1987) and § 67-6-402 (1983), the Commissioner of Revenue is authorized to prescribe reasonable rules and regulations not inconsistent with the taxing .”

Quaker Oats Co. v. Jackson, 745 S.W.2d 269 (Tenn. 1988). · cites it 2× “Two issues are presented: (1) Whether the consumption requirement of Rule 40 is void as an unreasonable *271 and arbitrary exercise of the Commissioner’s rule-making power, and (2) Whether the plaintiff “consumed” the palladium catalyst for purposes of Rule 40.”

SC & T Props. v. Huddleston, 823 S.W.2d 541 (Tenn. 1992). · cites it 2× “Pursuant to T.C.A. § 67-6-402, the Commissioner of Revenue is authorized to publish “reasonable rules and regulations not inconsistent with this chapter.”

— Tenn. Code Ann. § 67-6-402(a) — 1 case

Wylie Steel Fabricators, Inc. v. Johnson, 179 S.W.3d 509 (Tenn. Ct. App. 2005). “” Tenn.Code Ann. § 67-6-402(a) (2003). The Act imposes a sales tax on the sale of tangible personal property in this state, providing: For the exercise of the privilege of engaging in the business of selling tangible personal property at retail in this state, a tax is levied on…”

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