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-.72 - SERVICE STATIONS

(1) Services such as repairing tires and tubes, replacing parts in motor vehicles, charging batteries, switching tires, washing motor vehicles, and lubrication are subject to the Sales and Use Tax.

(2) Tangible personal property which can be identified as going to the customer, such as parts, grease, patches, etc., may be purchased on a resale certificate without payment of the tax to the vendor. Other types of supplies and equipment such as machinery, car wash soap and detergents, etc., are subject to the tax. The tax due thereon must be paid by the operator of the service station to the vendor making the sale.