1. (1) The following terms wherever used in these Rules and Regulations shall have the following meanings:

   1. (a) “Commissioner” shall mean the Department of Revenue of the State of Tennessee.
   2. (b) “Department” shall mean the Department of Revenue of the State of Tennessee.
   3. (c) “Persons” shall have the meaning as defined in the Sales Tax Law.
   4. (d) “Sales Tax Law” or “Sales Tax Act” shall mean the “Retailers’ Sales Tax Act,” as codified in Title 67, Chapter 6, T.C.A.
   5. (e) “State” shall mean the State of Tennessee.

Authority: T.C.A. §§ 67-101, 67-1-102, 67-3045, and 67-6-402. Administrative History: Original rule certified June 7, 1974. Amendment filed December 15, 1986; effective January 29, 1987.