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-.39 - PUBLISHERS OR PRINTERS OF NEWSPAPERS AND OTHER PERIODICALS

Universal Citation: TN Comp Rules and Regs 1320-04-05-.39

Current through September 24, 2024

(1) Persons engaged in the business of publishing or printing newspapers, other periodicals, and other printed matter, shall be deemed to be manufacturers who are subject to ad valorem tax imposed in Chapter 5, Title 67, T.C.A., and shall be exempt from the Business Tax in the same manner as are other manufacturers.

(2) Publishers or printers of newspapers or other periodicals engaged in any other activity made taxable under the Business Tax Act shall be liable for the appropriate tax on such activity.

(3) Activities engaged in that are incidental to the manufacturing portion of the business shall not, however, be subject to the tax.

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

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