Section 1320-05-01-.44 - OPTOMETRISTS, OPTICIANS, AND OCULISTSRule Suspended
Tenn. Comp. R. & Regs. 1320-05-01-.44
Original rule certified June 7, 1974. Amendment filed December 2, 1975; effective January 1, 1976. The Commerce Committee of the House of Representatives, pursuant to T.C.A.§ 4-535, held a hearing to consider suspension of Rule 1320-5-1-.44 of the Department of Revenue. On February 11, 1976, the committee moved to suspend the rule. The Commissioner of Revenue noted that the suspension of the rule would not affect the collection of the tax because T.C.A. §67-3003 states: It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state.." The Commerce and Labor Committee of the Senate held a suspension hearing on Revenue Rule 1320-5-1-.44 on February 19, 1976. The Senate Commerce and Labor Committee decided to take no action on the rule because T.C.A. §4-535 allows one committee of either House to suspend a rule. It was the opinion of the committee that the Department of Revenue has the authority to collect the tax with or without Rule 1320-5-1-.44, and that any question as to the validity of enforcing the tax under the Sales and Use Tax Law could be determined by litigation "without the participation of the General Assembly." The Order of Suspension by the House of Representatives' Commerce Committee and the Order of the Senate Commerce and Labor Committee on Rule 1320-5-1-.44 may be found in Volume 2 Number 3 of the Tennessee Administrative Register.Authority: T.C.A. §§ 67-1-102 and 67-6-402.