(a) A person engaged in business in this state as a supplier as defined in part 1 of this chapter shall first obtain a supplier's license.(b) Any person who desires to collect the taxes and fees imposed by this chapter and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1701.
Tennessee Legal Code