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-.18 - SALES TO EMPLOYEES
Universal Citation: TN Comp Rules and Regs 1320-05-01-.18
Current through September 24, 2024
(1) An employer selling tangible personal property or taxable services to employees, for use or consumption, must include the receipts from such sales in his gross taxable sales. It is immaterial that such employer makes sales at retail only to his employees, and not to the general public.
(2) All meals sold or furnished to employees in conjunction with their employment are subject to sales tax upon the sales price to the employee or the cost of the ingredients of the meal, whichever is greater.
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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