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-.31 - JEWELRY SHOPS
Universal Citation: TN Comp Rules and Regs 1320-05-01-.31
Current through September 24, 2024
(1) Sales of watches, watch chains and straps, clocks, pens, rings, and other jewelry are subject to the Sales or Use Tax.
(2) Charges made for repairing, cleaning, sizing or making slight changes in jewelry, watches, etc., refinishing, converting one item of tangible personal property into another, and engraving incidental to the sale of the tangible personal property, are subject to the Sales or Use Tax.
Authority: T.C.A. §§ 67-1-102 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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