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-.43 - BARBER AND BEAUTY SHOP OPERATORS
Universal Citation: TN Comp Rules and Regs 1320-05-01-.43
Current through September 24, 2024
(1) Barber and beauty shop operators render personal services which are not taxable. They are consumers of the various items which they use or consume in the rendition of their services. As such consumers, they are required to pay the Sales or Use Tax on all purchases which they make for use in connection with their business.
(2) Barber and beauty shops making regular sales of tangible personal property for use of consumption are required to register with the Department and to collect the Sales 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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