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-.10 - CONTAINERS, WRAPPING AND PACKAGING-MATERIALS AND RELATED PRODUCTS

Universal Citation: TN Comp Rules and Regs 1320-04-05-.10

Current through September 24, 2024

(1) Persons making sales of nonreturnable containers or wrapping and packaging materials to retailers for use in containing property sold at retail or for use in connection with services rendered at retail are making retail sales of such property.

(2) Persons making sales of returnable containers or wrappings and packaging materials to either retailers or to anyone else for use in connections with sales of tangible personal property or services are making retail sales of such property.

(3) Persons making sales of paper napkins, toilet tissue, drinking straws, wooden spoons and other items of a similar nature, to a purchaser who uses such items in connection with the conduct of his business, and not for resale, are making retail sales of such property.

Authority: T.C.A. §§ 67-1-102 and 67-4-703.

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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