Title 4, Chapter 5.

ON APRIL 22, 2019, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 667, AS AMENDED.<br /> <br /> AMENDMENT #1 schedules the Tennessee Board of Funeral Directors and Embalmers Rule 0660-11-.05, relative to professional conduct, and filed in the office of secretary of state on December 12, 2018, to expire on the date that this bill becomes a law.<br /> <br /> This amendment also specifies that, effective July 1, 2019, the department of revenue is no longer prohibited from collecting internet sales or use taxes pursuant to Rule 1320-05-01-.129(2), as court rulings pertaining to such rule have been reviewed by the general assembly. Rule 1320-05-01-.129(2) requires out-of-state dealers who make sales in excess of $500,000 during the previous 12-month period to consumers located in Tennessee to collect and remit the sales and use tax. Chapter 452 of the Public Acts of 2017 prohibited the department from collecting any internet sales or use taxes authorized under Rule 1320-05-01-.129(2) and permitted under a ruling of any court, until such court's ruling has been fully reviewed and rule 1320-05-01 .129(2) has been approved by the general assembly.<br /> <br />