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-.119 - EXEMPT EVENTS

Universal Citation: TN Comp Rules and Regs 1320-05-01-.119
Current through September 24, 2024

Organizations qualified as exempt from federal taxes under 26 U.S.C. §501(c) or that are listed in Major Group 86 of the Standard Industrial Classification Manual of 1972, as amended, which wish to obtain a prior advisory ruling on the events exempt status may provide the Department with information relating to where and when the event will be held and details concerning the conducting, producing and promoting of the event. This information should be supplied in letter form at least thirty (30) days prior to the event. A copy of the organization's 26 U.S.C. §501(c) determination or other proper evidence of the organization's exempt status should also be submitted.

Authority: T.C.A. §§ 67-1-102, 67-6-212, 67-6-330 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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