Tenn. Comp. R. & Regs. 1320-04-05 – Business Tax Rules and Regulations | Midpage

Collections
Tennessee Rules and Regulations

Chapter 1320-04-05

Tenn. Comp. R. & Regs. 1320-04-05

Business Tax Rules and Regulations

1320-04-05-.01Accommodation Sales and Other Similar Transactions 1320-04-05-.02Brokers 1320-04-05-.03Business Tax-nature and Application 1320-04-05-.05Casual and Isolated Sales 1320-04-05-.06Cemeteries and Memorial Gardens 1320-04-05-.07Commission Agents and Factors 1320-04-05-.08Computation of Tax 1320-04-05-.09Construction Contractors and Exterminators 1320-04-05-.10Containers, Wrapping and Packaging-materials and Related Products 1320-04-05-.12Deductions from Gross Sales 1320-04-05-.13Definitions – General 1320-04-05-.14Distribution from Own Warehouse or Other Central Location 1320-04-05-.15Dominant Business Activity Defined for Classification Purposes 1320-04-05-.16Exclusions 1320-04-05-.17Food 1320-04-05-.18Freight and Delivery Charges 1320-04-05-.19Funeral Directors 1320-04-05-.20Hospitals, Convalescent, and Rest Homes, Etc 1320-04-05-.21Installation Sales 1320-04-05-.22Installment and Credit Sales 1320-04-05-.23Lay-away Sales 1320-04-05-.24Lease or Rental 1320-04-05-.25Leased Departments 1320-04-05-.26Livestock, Poultry, and Other Farm Products 1320-04-05-.27Local Adoption of Business Tax 1320-04-05-.28Locations and Outlets – Operations in Other Localities 1320-04-05-.29Manufacturers and Processors 1320-04-05-.30Tax Due Date-delinquency-tax Periods 1320-04-05-.31Motor Vehicle, Trainer, and/or Similar Rentals 1320-04-05-.32Nonprofit Member Organizations 1320-04-05-.33Non-resident Purchases 1320-04-05-.34Patronage Dividends of Cooperative Associations 1320-04-05-.35Person-defined 1320-04-05-.36Persons Exempt from Business Tax 1320-04-05-.38Public Warehousing and Storage 1320-04-05-.39Publishers or Printers of Newspapers and Other Periodicals 1320-04-05-.40Radio and Television Stations 1320-04-05-.41Real Estate Sales and Rentals 1320-04-05-.42Records - Preservation of 1320-04-05-.43Repair Services 1320-04-05-.44Repossessions 1320-04-05-.45Returned Merchandise and Allowances 1320-04-05-.47Sales for Resale 1320-04-05-.48Sales of Services and Tangible Personal Property 1320-04-05-.49Sales to Employees 1320-04-05-.50Sales to Users Exempt from Paying Other Taxes 1320-04-05-.51Speculative Builders 1320-04-05-.53Taxpayers' Returns and Records 1320-04-05-.54Trade-ins 1320-04-05-.55Trading Stamps 1320-04-05-.56Trailer Parks or Camps 1320-04-05-.57Transfer of License 1320-04-05-.58Transportation Companies 1320-04-05-.59Vending Machines 1320-04-05-.61Antique Malls, Flea Markets, Craft Shows, Antique Shows, Gun Shows and Auto Shows