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-.23 - FEDERAL EXCISE TAXES, WHEN DEDUCTIBLE
Universal Citation: TN Comp Rules and Regs 1320-05-01-.23
Current through September 24, 2024
(1) Any Federal Excise Tax which is required by law to be passed on to, and is paid by the ultimate consumer, is not a part of the selling price subject to the Sales and Use Tax, provided such tax is billed separately to the customer. However, any Federal Excise Tax which is not required by law to be passed on to consumer is a part of the selling price, even though such tax may be billed separately to the customer.
Authority: T.C.A. §§ 67-1-102, 67-6-102, 67-6-102(71) 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
