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-.90 - BILLING OF SALES AND USE TAX
Universal Citation: TN Comp Rules and Regs 1320-05-01-.90
Current through September 24, 2024
(1) Vendors must indicate in some definite manner whether their customers are paying any Sales Tax. This indication must be stated on the ticket, invoice, or other record given to the customer, or it may be shown by posting a sign in the place of business of the dealer indicating that the prices shown include any applicable Sales Tax. This statement cannot be included on a ticket, invoice, or other record given, and tax may not be charged, to vendees who are exempt from paying the Sales Tax.
Authority: T.C.A. §§ 67-101, 67-3045, 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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