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-.25 - LEASED DEPARTMENTS
Universal Citation: TN Comp Rules and Regs 1320-04-05-.25
Current through September 24, 2024
Persons operating leased departments or concessionaires are not permitted to include their tax liability on the returns of the lessor or grantor of the concession but must file separate returns and pay applicable taxes imposed by the Business Tax Law, including the initial and minimum license fees.
Authority: T.C.A. §§67-5822 and 67-101.
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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