Tenn. Code Ann. § 67-6-402: Rules and regulations

(a) The commissioner has the power to make and publish reasonable rules and regulations not inconsistent with this chapter or the other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues hereunder.

(b) The commissioner is authorized to make and publish such rules and regulations not inconsistent with this chapter as the commissioner may deem necessary in enforcing its provisions, in order that there shall not be collected on the average more than the rate levied by this chapter. The commissioner is authorized to, and shall, provide, by rule and regulation, a method for accomplishing this end, and shall prepare instructions to dealers by setting out to them suitable methods for applying the tax that may be necessary for the purpose of the enforcement of this chapter and the collection of the tax imposed thereby.