HB3960 - Tennessee - Revenue, Dept. Of, Taxes, Taxes, Sales

Taxes, Sales - Exempts certain small businesses from the requirement that sales and use tax returns and payments must be filed electronically with the department of revenue; prohibits imposition of certain penalties. - Amends TCA Section 67-1-703 and Section 67-6-504.

Decrease State Revenue - Less than $50,000/One-Time Increase State Expenditures - $2,000/One-Time