Information Product
	Title:		Auto Dealers Failure to Collect City Sales Tax
	Summary:		Auto dealers inside the City are not collecting sales tax revenue upon the sale of a vehicle; the dealer instructs the customer to just pay the county court clerk when tags are purchased.
	Original Author:		Darden, Ron
	Co-Author:
	Product Create Date:		06/10/2004
	Last Reviewed on::		03/19/2010
	Subject:		Taxes--Sales; Tax collection; Motor vehicles--Laws and regulations
	Type:		General

Original Document: Reference Documents: Text of Document: June 10, 2004 Honorable Ed Kelley, Mayor City of Oliver Springs P.O. Box 303 Oliver Springs, Tennessee 37840 Re: Auto Dealers Failure to Collect City Sales Tax Dear Mayor Kelley You recently complained that auto dealers inside the City of Oliver Springs are not collecting sales tax revenue upon the sale of a vehicle; that the dealer instructs the customer to just pay the county court clerk when you purchase tags. As you well know, the city loses the local sales tax in such instances. In addressing this problem you may want to call the Tennessee Department of Revenue, Tax Fraud Division, at 1-800-372-8389. You will need to identify the car dealer by name and location. The Division will contact the dealer and instruct him to start collecting the taxes himself, and will take further measures as necessary. If for some reason this does not correct this problem, please advise me and MTAS will recommend alternative measures. Respectfully Yours Ron Darden Municipal Management Consultant Cc. MTAS Legal Consultant Melissa Ashburn