Tenn. Comp. R. & Regs. 1320-04-05-.61
Antique Malls, Flea Markets, Craft Shows, Antique Shows, Gun Shows and Auto Shows
Effective Sep 26, 2016Authority: T.C.A. §§ 67-5822, 67-1-102, 67-4-703, and 67-4-710.Tennessee Department of Revenue
- (1) Promotions conducted by non-profit organizations shall refer to cases where the promoter is a non-profit association, corporation, or organization, and shall not depend on whether or not the individual booth owner or renter is a non-profit entity. However, individual booth owners or renters who are non-profit entities shall be exempt from the tax.
- (2) A booth shall be any area or space for which a promoter charges a separate fee.
Authority: T.C.A. §§ 67-5822, 67-1-102, 67-4-703, and 67-4-710. Administrative History: Original rule filed October 11, 1983; effective January 16, 1984. Amendments filed June 28, 2016; effective September 26, 2016.