Goods and services received on credit which are not paid for during the reporting period for which a disclosure statement is filed must be disclosed by a candidate or political campaign committee as an outstanding obligation. All goods and services received on credit shall be itemized. The full name and complete address of each person who provided such goods and services on credit shall be disclosed, along with the total amount of goods and services provided by that person and a description of the goods and services.

Authority: T.C.A. §§ 2-10-102, 2-10-106, 2-10-107, 2-10-206(a)(5), and 2-10-207(1). Administrative History: Original rule filed March 12, 1993; effective April 26, 1993. Amendments filed August 19, 2025; effective November 17, 2025.