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-.34 - MEALS FURNISHED TO THE PUBLIC

Universal Citation: TN Comp Rules and Regs 1320-05-01-.34

Current through September 24, 2024

(1) Meals furnished at any restaurant, eating-house, hotel, drug store, club, resort, or other place at which meals are served to the public are subject to the Sales Tax.

(2) Where meals are served only to regular boarders, the operators of the boarding house are the consumers of food articles which 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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