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-.48 - SALES OF SERVICES AND TANGIBLE PERSONAL PROPERTY
Universal Citation: TN Comp Rules and Regs 1320-04-05-.48
Current through September 24, 2024
(1) A person exempt under the provisions of T.C.A. § 67-4-708, classification 3, from paying the tax on receipts from services rendered is, nevertheless, liable for the tax on receipts from sales of tangible personal property.
(2) A person engaged in the business of selling tangible personal property is liable for the Business Tax even though he may call his business a service.
Authority: T.C.A. §§ 67-1-102, 67-4-703, and 67-4-708.
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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