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-.36 - BOARDING INSTITUTIONS
Universal Citation: TN Comp Rules and Regs 1320-05-01-.36
Current through September 24, 2024
Institutions of learning operating as boarding institutions, except K-12, shall be deemed the ultimate consumer of foods purchased for meal purposes and shall be liable for the payment of sales and use tax for such supplies, unless such institutions have qualified for exemption from sales and use tax on the ground that they are church supported or non-profit colleges or universities.
Authority: T.C.A. §§ 67-1-102, 67-6-329, and 67-6-402.
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