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-.104 - PARKING LOTS
Universal Citation: TN Comp Rules and Regs 1320-05-01-.104
Current through September 24, 2024
(1) The Sales Tax applies to any charges made for storing or parking motor vehicles and trailers overnight, but does not apply to charges made for storing and parking trailers, other than overnight, when the trailers are not attached to motor vehicles.
(2) Charges for storing airplanes, motorboats, and similar conveyances are not subject to tax under T.C.A. § 67-6-102(13)(F)(ii).
Authority: T.C.A. §§ 67-1-102, 67-6-102 and 67-6-402.
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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