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-.35 - MEALS SERVED BY RAILROADS, AIRPLANES OR OTHER TRANSPORTATION FACILITIES
Universal Citation: TN Comp Rules and Regs 1320-05-01-.35
Current through September 24, 2024
(1) Sales of meals or any other item of food or drink by railroads, airlines, or any other transportation company, while within the State, are subject to the Sales Tax.
(2) In cases where meals or any other item of food or drink are served without a specific charge therefor to the passengers, the carrier will be considered to be the user and consumer thereof. Any purchases of such food or drink items in this State are subject to the Sales Tax, regardless of where the food or drink may be consumed by the carrier or passengers.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
