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-.32 - NONPROFIT MEMBER ORGANIZATIONS
Universal Citation: TN Comp Rules and Regs 1320-04-05-.32
Current through September 24, 2024
Organizations operating on a nonprofit membership basis for promotion of interest of the members shall be exempt from the Business Tax on services rendered. The sale of food, beverages or other tangible personal property, shall constitute a taxable activity, and such organizations shall pay tax under the appropriate classification.
Authority: T.C.A. §§ 67-1-102, 67-4-703 and 67-4-708.
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