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-.21 - FURNITURE AND STORAGE WAREHOUSEMEN

(1) Warehousemen and movers engaged in the business of moving, storing, packing and shipping tangible personal property belonging to other persons render services, which are not subject to the Sales Tax. Crating, boxing, packaging, and packing materials purchased for their use and not resold are subject to the Sales and Use Tax.

(2) Warehousemen and movers engaged in the business of selling second-hand furniture or other tangible personal property to which they have acquired title, must collect and report the Sales Tax due on any such sales, but sales at auction made by warehousemen or movers to satisfy a warehousemen's lien on account of moving, storing or other services charge will be deemed occasional sales and not subject to the Sales Tax.