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-.42 - OXYGEN, ACETYLENE, HYDROGEN, AND LIQUIFIED PETROLEUM
Universal Citation: TN Comp Rules and Regs 1320-05-01-.42
Current through September 24, 2024
(1) Sales of oxygen, acetylene, hydrogen, and liquefied petroleum gas to refiners, repairmen, contract welders, dentists, junk dealers, and others, or for use as fuel and illumination, are sales to consumers or users, and are subject to the Sales or Use Tax.
(2) Oxygen, acetylene, hydrogen, and liquefied petroleum gas are not subject to the Sales or Use Tax if the gas is used as an industrial material or supply in a manner exempt from 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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