Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
- Section 1320-05-01-.01 - AUCTIONEERS-AGENTS-FACTORS
- Section 1320-05-01-.02 - ARTICLES TAKEN IN TRADE OR "TRADE-INS"
- Section 1320-05-01-.03 - AUTOMOBILES, MOTOR VEHICLES, TRAILERS, MOTOR VEHICLE TRAILER DEALERS
- Section 1320-05-01-.04 - ADJUSTMENTS, REPLACEMENTS, AND WARRANTIES
- Section 1320-05-01-.05 - AUTOMOBILE REFINISHERS AND PAINTERS
- Section 1320-05-01-.06 - ARTISTS AND ART DEALERS
- Section 1320-05-01-.07 - CONTRACTORS, LUMP SUM AND COST-PLUS
- Section 1320-05-01-.08 - CONTRACTOR-DEALERS
- Section 1320-05-01-.09 - CASUAL AND ISOLATED SALES
- Section 1320-05-01-.10 - REPEALED
- Section 1320-05-01-.11 - CONTAINERS, WRAPPING AND PACKING MATERIALS AND RELATED PRODUCTS
- Section 1320-05-01-.12 - REPEALED
- Section 1320-05-01-.13 - REPEALED
- Section 1320-05-01-.14 - REPEALED
- Section 1320-05-01-.15 - ENERGY FUEL AND WATER
- Section 1320-05-01-.16 - REPEALED
- Section 1320-05-01-.17 - DENTISTS
- Section 1320-05-01-.18 - SALES TO EMPLOYEES
- Section 1320-05-01-.19 - REPEALED
- Section 1320-05-01-.20 - REPEALED
- Section 1320-05-01-.21 - FURNITURE AND STORAGE WAREHOUSEMEN
- Section 1320-05-01-.22 - FLORISTS AND NURSERYMEN
- Section 1320-05-01-.23 - FEDERAL EXCISE TAXES, WHEN DEDUCTIBLE
- Section 1320-05-01-.24 - FINANCE COMPANIES
- Section 1320-05-01-.25 - FINANCE CHARGES - CARRYING CHARGES
- Section 1320-05-01-.26 - HOSPITALS AND SANITARIUMS
- Section 1320-05-01-.27 - INSTALLATION SALES
- Section 1320-05-01-.28 - INSTALLMENT AND CREDIT SALES
- Section 1320-05-01-.29 - NONRESIDENT PURCHASES
- Section 1320-05-01-.30 - REPEALED
- Section 1320-05-01-.31 - JEWELRY SHOPS
- Section 1320-05-01-.32 - LEASE OR RENTAL
- Section 1320-05-01-.33 - LEASED DEPARTMENTS
- Section 1320-05-01-.34 - MEALS FURNISHED TO THE PUBLIC
- Section 1320-05-01-.35 - MEALS SERVED BY RAILROADS, AIRPLANES OR OTHER TRANSPORTATION FACILITIES
- Section 1320-05-01-.36 - BOARDING INSTITUTIONS
- Section 1320-05-01-.37 - REPEALED
- Section 1320-05-01-.38 - REPEALED
- Section 1320-05-01-.39 - MEMORIAL STONE AND MONUMENT DEALERS
- Section 1320-05-01-.40 - MANUFACTURERS AND PROCEDURES
- Section 1320-05-01-.41 - "MADE TO ORDER" SALES
- Section 1320-05-01-.42 - OXYGEN, ACETYLENE, HYDROGEN, AND LIQUIFIED PETROLEUM
- Section 1320-05-01-.43 - BARBER AND BEAUTY SHOP OPERATORS
- Section 1320-05-01-.44 - OPTOMETRISTS, OPTICIANS, AND OCULISTS
- Section 1320-05-01-.45 - REPEALED
- Section 1320-05-01-.46 - EXEMPT PERIODICALS
- Section 1320-05-01-.47 - PHYSICIANS AND SURGEONS
- Section 1320-05-01-.48 - PHOTOGRAPHS, PHOTOSTATS, BLUE PRINTS, ETC.
- Section 1320-05-01-.49 - PREMIUMS, GIFTS AND TRADING STAMPS
- Section 1320-05-01-.50 - RETURNED MERCHANDISE, CREDITS, AND ALLOWANCES
- Section 1320-05-01-.51 - RELIGIOUS, CHARITABLE, EDUCATIONAL AND OTHER NON-PROFIT INSTITUTIONS
- Section 1320-05-01-.52 - REPOSSESSIONS
- Section 1320-05-01-.53 - LAUNDRIES, DRY CLEANERS, AND OTHER CLEANING TANGIBLE PERSONAL PROPERTY
- Section 1320-05-01-.54 - REPAIR SERVICES
- Section 1320-05-01-.55 - SALES TO THE STATE OR POLITICAL SUBDIVISIONS
- Section 1320-05-01-.56 - REPEALED
- Section 1320-05-01-.57 - TRUSTEES, RECEIVERS, EXECUTORS AND ADMINISTRATORS
- Section 1320-05-01-.58 - SALES TO THE UNITED STATES OR AGENCIES THEREOF
- Section 1320-05-01-.59 - REPEALED
- Section 1320-05-01-.60 - REPEALED
- Section 1320-05-01-.61 - UNDERTAKERS AND FUNERAL DIRECTORS
- Section 1320-05-01-.62 - SALES FOR RESALE
- Section 1320-05-01-.63 - REGISTRATION CERTIFICATE
- Section 1320-05-01-.64 - REPEALED
- Section 1320-05-01-.65 - SIGN MANUFACTURERS AND PAINTERS
- Section 1320-05-01-.66 - REPEALED
- Section 1320-05-01-.67 - PRINTING INDUSTRY
- Section 1320-05-01-.68 - RESALE CERTIFICATE
- Section 1320-05-01-.69 - REPEALED
- Section 1320-05-01-.70 - HOTELS, MOTELS, INNS, LODGING HOUSES, APARTMENT HOUSES
- Section 1320-05-01-.71 - REPEALED
- Section 1320-05-01-.72 - SERVICE STATIONS
- Section 1320-05-01-.73 - REPEALED
- Section 1320-05-01-.74 - TAXPAYER'S REPORTS
- Section 1320-05-01-.75 - LAYAWAY AND WILL-CALL SALES
- Section 1320-05-01-.76 - TIPS, GRATUITIES AND SERVICE CHARGES
- Section 1320-05-01-.77 - REPEALED
- Section 1320-05-01-.78 - EXEMPTION CERTIFICATE
- Section 1320-05-01-.79 - REFUNDS OF, OR CREDIT FOR OVERPAYMENT OF SALES OR USE TAX
- Section 1320-05-01-.80 - RECORDS OF DEALERS, PRESERVATION OF
- Section 1320-05-01-.81 - DAIRIES
- Section 1320-05-01-.82 - ADMINISTRATION OF OATHS
- Section 1320-05-01-.83 - REPEALED
- Section 1320-05-01-.84 - REPEALED
- Section 1320-05-01-.85 - COMMON CARRIERS
- Section 1320-05-01-.86 - RAILROAD CROSS TIES, BRIDGE TIMBERS, ETC
- Section 1320-05-01-.87 - REPEALED
- Section 1320-05-01-.88 - REPEALED
- Section 1320-05-01-.89 - EXTENSION OF TIME
- Section 1320-05-01-.90 - BILLING OF SALES AND USE TAX
- Section 1320-05-01-.91 - CREDIT FOR SALES AND USE TAX PAID IN OTHER STATES
- Section 1320-05-01-.92 - REPEALED
- Section 1320-05-01-.93 - REPEALED
- Section 1320-05-01-.94 - REPEALED
- Section 1320-05-01-.95 - USE OF PROPERTY UPON WHICH NO SALES OR USE TAX HAS BEEN PAID
- Section 1320-05-01-.96
- Section 1320-05-01-.97 - DEFINITIONS
- Section 1320-05-01-.98 - REPEALED
- Section 1320-05-01-.99 - ADVERTISING, ADVERTISING AGENCIES, ETC
- Section 1320-05-01-.100 - ALCOHOLIC BEVERAGES AND BEER
- Section 1320-05-01-.101 - CONTRACTORS - USE OF TANGIBLE PERSONAL PROPERTY UPON WHICH NO SALES OR USE TAX HAS BEEN PAID
- Section 1320-05-01-.102 - ELECTRIC GENERATING PLANTS AND TRANSMISSION SYSTEMS
- Section 1320-05-01-.103 - FABRICATION OR PROCESSING OF TANGIBLE PERSONAL PROPERTY TO BE APPLIED TO OR INSTALLED ON REAL PROPERTY, OR TANGIBLE PERSONAL PROPERTY OTHERWISE USED
- Section 1320-05-01-.104 - PARKING LOTS
- Section 1320-05-01-.105 - REPEALED
- Section 1320-05-01-.106 - INDUSTRIAL MACHINERY
- Section 1320-05-01-.107 - ELECTRICITY
- Section 1320-05-01-.108 - NATURAL OR ARTIFICIAL GAS
- Section 1320-05-01-.109 - REPEALED
- Section 1320-05-01-.110 - WATER
- Section 1320-05-01-.111 - REPEALED
- Section 1320-05-01-.112 - REPEALED
- Section 1320-05-01-.113 - RECORDING AND TELEVISION STUDIOS, MASTERING TAPES
- Section 1320-05-01-.114 - DEPOSIT AND ALLOCATION OF TAX RECEIPTS
- Section 1320-05-01-.115 - SALES TAX ON AMUSEMENT OR RECREATIONAL ACTIVITY
- Section 1320-05-01-.116 - MEMBERSHIP SPORTS AND RECREATION CLUBS
- Section 1320-05-01-.117 - ADMISSIONS
- Section 1320-05-01-.118 - REPEALED
- Section 1320-05-01-.119 - EXEMPT EVENTS
- Section 1320-05-01-.120 - ATHLETIC AND INTERSCHOLASTIC SPORTING EVENTS
- Section 1320-05-01-.121 - FREE, COMPLIMENTARY, OR REDUCED DUES, FEES, OR ADMISSION CHARGES
- Section 1320-05-01-.122 - ENTERING OR ENGAGING IN AMUSEMENT OR RECREATIONAL ACTIVITY
- Section 1320-05-01-.123 - CHARGES FOR USING PROPERTY FOR AMUSEMENT, SPORTS, ENTERTAINMENT OR RECREATION
- Section 1320-05-01-.124 - REPEALED
- Section 1320-05-01-.125 - REPEALED
- Section 1320-05-01-.126 - REPEALED
- Section 1320-05-01-.127 - REPEALED
- Section 1320-05-01-.128 - RESEARCH AND DEVELOPMENT
- Section 1320-05-01-.129 - OUT-OF-STATE DEALERS
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