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-.46 - EXEMPT PERIODICALS

Universal Citation: TN Comp Rules and Regs 1320-05-01-.46
Current through September 24, 2024

Periodicals printed entirely on newsprint or bond paper and regularly distributed on a biweekly or other printed matter distributed with such periodical are exempt from the sales and use tax. For the purpose of this rule and Tennessee Code Annotated Section 67-6-329(25), "periodicals" means publications consisting of successive issues published at regular intervals and "distributed on a biweekly or more frequent basis" refers to the initial distribution of new issues. Therefore, a periodical is considered regularly distributed on a biweekly or more frequent basis if new issues are published and distributed at least every fourteen days.

Authority: T.C.A. §§ 67-1-102, 67-6-402, and 67-6-329; 1993 Tenn. Public Acts 2.

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