Tennessee: Sales Tax Governing Board Publishes Amended Streamlined Sales and Use Tax Agreement

The Streamlined Sales Tax Governing Board Dec. 27 published the Streamlined Sales and Use Tax Agreement, amended through Oct. 6. The amendment modifies the definition of “prepared food” to allow states to either tax or exempt items that would become prepared food if a seller exceeds the prepared food sales percentage threshold of 75 percent and makes utensils available to the customer at the seller’s location. [Streamlined Sales Tax Governing Bd., Tennessee: Streamlined Sales & Use Tax Agreement, 12/27/21]

Reference: View Source Document.