Senate Bill 2042, also known as House Bill 1978, proposes an amendment to Tennessee Code Annotated, Title 67, Chapter 6, which pertains to sales and use taxes. The bill specifically modifies Section 67-6-318(c)(2) by adding a provision that allows the commissioner to issue certificates in either paper or electronic format.

This change aims to modernize the process of certificate issuance, providing flexibility for both the commissioner and taxpayers. The bill is set to take effect immediately upon becoming law, emphasizing the importance of the public welfare in its implementation.

Statutes affected:
Introduced: 67-6-318(c)(2), 67-6-318