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-.61 - ANTIQUE MALLS, FLEA MARKETS, CRAFT SHOWS, ANTIQUE SHOWS, GUN SHOWS AND AUTO SHOWS
Universal Citation: TN Comp Rules and Regs 1320-04-05-.61
Current through September 24, 2024
(1) Promotions conducted by non-profit organizations shall refer to cases where the promoter is a non-profit association, corporation, or organization, and shall not depend on whether or not the individual booth owner or renter is a non-profit entity. However, individual booth owners or renters who are non-profit entities shall be exempt from the tax.
(2) A booth shall be any area or space for which a promoter charges a separate fee.
Authority: T.C.A. §§ 67-5822, 67-1-102, 67-4-703, and 67-4-710.
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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