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-.07 - COMMISSION AGENTS AND FACTORS

(1) Persons operating as a commission agent or as a factor, such as an oil company bulk station or any other type of business that does billing in the name of the supplier they represent while using their own employees or agents and their own equipment and supplies in operating their business, shall use the gross commissions received by them as a basis for computing their Business Tax liability. Such persons shall obtain a separate license in their own name even though the principal they represent may have obtained a license for reporting sales made by the commission agent or factor.

(2) Persons operating as a commission agent or as a factor but who make sales in their own right, e.g., as a jobber, or in a similar capacity, are taxable as sellers.