Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-05 - Business Tax Rules and Regulations
- Section 1320-04-05-.01 - ACCOMMODATION SALES AND OTHER SIMILAR TRANSACTIONS
- Section 1320-04-05-.02 - BROKERS
- Section 1320-04-05-.03 - BUSINESS TAX-NATURE AND APPLICATION
- Section 1320-04-05-.04 - REPEALED
- Section 1320-04-05-.05 - CASUAL AND ISOLATED SALES
- Section 1320-04-05-.06 - CEMETERIES AND MEMORIAL GARDENS
- Section 1320-04-05-.07 - COMMISSION AGENTS AND FACTORS
- Section 1320-04-05-.08 - COMPUTATION OF TAX
- Section 1320-04-05-.09 - CONSTRUCTION CONTRACTORS AND EXTERMINATORS
- Section 1320-04-05-.10 - CONTAINERS, WRAPPING AND PACKAGING-MATERIALS AND RELATED PRODUCTS
- Section 1320-04-05-.11 - REPEALED
- Section 1320-04-05-.12 - DEDUCTIONS FROM GROSS SALES
- Section 1320-04-05-.13 - DEFINITIONS - GENERAL
- Section 1320-04-05-.14 - DISTRIBUTION FROM OWN WAREHOUSE OR OTHER CENTRAL LOCATION
- Section 1320-04-05-.15 - DOMINANT BUSINESS ACTIVITY DEFINED FOR CLASSIFICATION PURPOSES
- Section 1320-04-05-.16 - EXCLUSIONS
- Section 1320-04-05-.17 - FOOD
- Section 1320-04-05-.18 - FREIGHT AND DELIVERY CHARGES
- Section 1320-04-05-.19 - FUNERAL DIRECTORS
- Section 1320-04-05-.20 - HOSPITALS, CONVALESCENT, AND REST HOMES, ETC
- Section 1320-04-05-.21 - INSTALLATION SALES
- Section 1320-04-05-.22 - INSTALLMENT AND CREDIT SALES
- Section 1320-04-05-.23 - LAY-AWAY SALES
- Section 1320-04-05-.24 - LEASE OR RENTAL
- Section 1320-04-05-.25 - LEASED DEPARTMENTS
- Section 1320-04-05-.26 - LIVESTOCK, POULTRY, AND OTHER FARM PRODUCTS
- Section 1320-04-05-.27 - LOCAL ADOPTION OF BUSINESS TAX
- Section 1320-04-05-.28 - LOCATIONS AND OUTLETS - OPERATIONS IN OTHER LOCALITIES
- Section 1320-04-05-.29 - MANUFACTURERS AND PROCESSORS
- Section 1320-04-05-.30 - TAX DUE DATE-DELINQUENCY-TAX PERIODS
- Section 1320-04-05-.31 - MOTOR VEHICLE, TRAINER, AND/OR SIMILAR RENTALS
- Section 1320-04-05-.32 - NONPROFIT MEMBER ORGANIZATIONS
- Section 1320-04-05-.33 - NON-RESIDENT PURCHASES
- Section 1320-04-05-.34 - PATRONAGE DIVIDENDS OF COOPERATIVE ASSOCIATIONS
- Section 1320-04-05-.35 - PERSON-DEFINED
- Section 1320-04-05-.36 - PERSONS EXEMPT FROM BUSINESS TAX
- Section 1320-04-05-.37 - REPEALED
- Section 1320-04-05-.38 - PUBLIC WAREHOUSING AND STORAGE
- Section 1320-04-05-.39 - PUBLISHERS OR PRINTERS OF NEWSPAPERS AND OTHER PERIODICALS
- Section 1320-04-05-.40 - RADIO AND TELEVISION STATIONS
- Section 1320-04-05-.41 - REAL ESTATE SALES AND RENTALS
- Section 1320-04-05-.42 - RECORDS - PRESERVATION OF
- Section 1320-04-05-.43 - REPAIR SERVICES
- Section 1320-04-05-.44 - REPOSSESSIONS
- Section 1320-04-05-.45 - RETURNED MERCHANDISE AND ALLOWANCES
- Section 1320-04-05-.46 - SALES BY OUT-OF-STATE VENDOR
- Section 1320-04-05-.47 - SALES FOR RESALE
- Section 1320-04-05-.48 - SALES OF SERVICES AND TANGIBLE PERSONAL PROPERTY
- Section 1320-04-05-.49 - SALES TO EMPLOYEES
- Section 1320-04-05-.50 - SALES TO USERS EXEMPT FROM PAYING OTHER TAXES
- Section 1320-04-05-.51 - SPECULATIVE BUILDERS
- Section 1320-04-05-.52 - REPEALED
- Section 1320-04-05-.53 - TAXPAYERS' RETURNS AND RECORDS
- Section 1320-04-05-.54 - TRADE-INS
- Section 1320-04-05-.55 - TRADING STAMPS
- Section 1320-04-05-.56 - TRAILER PARKS OR CAMPS
- Section 1320-04-05-.57 - TRANSFER OF LICENSE
- Section 1320-04-05-.58 - TRANSPORTATION COMPANIES
- Section 1320-04-05-.59 - VENDING MACHINES
- Section 1320-04-05-.60 - REPEALED
- Section 1320-04-05-.61 - ANTIQUE MALLS, FLEA MARKETS, CRAFT SHOWS, ANTIQUE SHOWS, GUN SHOWS AND AUTO SHOWS
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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