Tennessee law requires a customer who has erroneously paid sales or use tax to a dealer to request a refund directly from the dealer. Effective October 1, 2021, Public Chapter 480 (2021) establishes a process for filing a claim for refund directly with the department in limited instances when the dealer is unresponsive or declines to credit or refund the tax collected in error. For more information, please read important notice #21-18.