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-.33 - NON-RESIDENT PURCHASES

Universal Citation: TN Comp Rules and Regs 1320-04-05-.33

Current through September 24, 2024

(1) Deliveries of tangible personal property and services to customers in the State of Tennessee are sales subject to the Business Tax. It is immaterial that the property may thereafter be transported outside the state.

(2) Deliveries of tangible personal property or services to customers outside the State of Tennessee by a person subject to the Business Tax or by a common carrier before a customer obtains possession are sales exempt from the Business Tax.

Authority: T.C.A. §§ 67-1-102, 67-4-703 and 67-4-712.

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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