{"data":{"id":"us-tn/tenn.-code-ann.-67-6-534","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-534","heading":"Seller's duty to determine nine-digit zip code","body":"Notwithstanding § 67-6-806(a) , if a nine-digit zip code designation is not available for a street address, or if a seller is unable to determine the nine-digit zip code designation of a purchaser after exercising due diligence to determine the designation, the seller may apply the rate for the five-digit zip code area. For the purposes of this section, there is a rebuttable presumption that a seller has exercised due diligence if the seller has attempted to determine the nine-digit zip code designation by utilizing software approved by the member states to the Streamlined Sales and Use Tax Agreement that makes this designation from the street address and the five-digit zip code of the purchaser. This section does not apply when the product purchased is received by the purchaser at the business location of the seller.","path":["TN Code","Title 67","Chapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:51:56Z","sha256":"2bb28887c509e0a2ce06c4f01747e462f195627c6f7343a6db7035c80b2d830b","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-533","next":"us-tn/tenn.-code-ann.-67-6-535","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-tn","title":"Tennessee Release 76 supplement","text":"Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.tn.tca"}]},"notice":"GroundRules: Original legal text. Not legal advice."}