Section 67-6-805 - Authority to enter into the Streamlined Sales and Use Tax Agreement(a) The commissioner of revenue is authorized to enter into, on behalf of the state of Tennessee, the agreement styled "Streamlined Sales and Use Tax Agreement", adopted November 12, 2002, by the Streamlined Sales Tax implementing states, including any amendment to the agreement, so long as the amendment has also been adopted by the Streamlined Sales Tax implementing states. After Tennessee becomes a member of the agreement, the commissioner is authorized to take any and all action pursuant to the state's membership in the agreement; provided, that such action is not inconsistent with any law of this state.(b) No provision of any agreement entered into by the commissioner under the authority of subsection (a) invalidates or amends any provision of the law of this state. Implementation of any condition of the agreement in the state of Tennessee, whether adopted before, at, or after membership of this state in the agreement, must be authorized by the general assembly by legislative enactment.(c) The agreement referenced in this section is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.(d) No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.(e) No person shall have any cause of action or defense under the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the grounds that the action or inaction is inconsistent with the agreement.(f) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.(g) Determinations pertaining to the agreement that are made by the member states are final when rendered and are not subject to protest, appeal or review in any court in this state.Acts 2001, ch. 312, § 1; 2003, ch. 357, § 73; 2004, ch. 959, §§ 58, 68.