1. (1) As a minimum, the following sources shall be used in order to discover potential commercial and industrial personal property taxpayers:

   1. (a) Either a business license listing (which may be obtained from the county clerk) or a sales tax registrant listing (which may be obtained from the Sales and Use Tax Division of the Tennessee Department of Revenue);
   2. (b) The commercial and industrial real property assessment roll;
   3. (c) Personal knowledge.

2. (2) The following additional sources are recommended for use whenever possible for the discovery of businesses: TANGIBLE PERSONAL PROPERTY

   1. (a) Field visits;
   2. (b) Internet;
   3. (c) New construction;
   4. (d) Media news and advertising;
   5. (e) City directory;
   6. (f) Local business directory;
   7. (g) Chamber of commerce;
   8. (h) Building permits and electrical inspections;
   9. (i) Commercial vehicle license plates;
   10. (j) Uniform commercial code filings;
   11. (k) Any other pertinent sources.

Authority: T.C.A. §§ 67-1-305 and 67-5-902. Administrative History: Original rule filed August 29, 1988; effective October 13, 1988. Amendments filed February 21, 2017; effective May 22, 2017.