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-.58 - SALES TO THE UNITED STATES OR AGENCIES THEREOF
Universal Citation: TN Comp Rules and Regs 1320-05-01-.58
Current through September 24, 2024
(1) Dealers making sales direct to the United States, or any agency thereof, shall obtain an appropriate exemption certificate, and keep it in their records as evidence of such a sale.
(2) Sales made to a contractor, who may be doing contract work for the U.S. Government, are not exempt from the Sales or Use 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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