Tenn. Comp. R. & Regs. 1320-05-01 – State Sales and Use Tax Rules | Midpage

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Tennessee Rules and Regulations

Chapter 1320-05-01

Tenn. Comp. R. & Regs. 1320-05-01

State Sales and Use Tax Rules

1320-05-01-.01Auctioneers—Agents—Factors 1320-05-01-.02Articles Taken in Trade or “Trade-ins”1320-05-01-.03Automobiles, Motor Vehicles, Trailers, Motor Vehicle Trailer Dealers 1320-05-01-.04Adjustments, Replacements, and Warranties 1320-05-01-.05Automobile Refinishers and Painters 1320-05-01-.06Artists and Art Dealers 1320-05-01-.07Contractors, Lump Sum and Cost-plus 1320-05-01-.08Contractor-dealers 1320-05-01-.09Casual and Isolated Sales 1320-05-01-.11Containers, Wrapping and Packing Materials and Related Products 1320-05-01-.15Energy Fuel and Water 1320-05-01-.17Dentists 1320-05-01-.18Sales to Employees 1320-05-01-.21Furniture and Storage Warehousemen 1320-05-01-.22Florists and Nurserymen 1320-05-01-.23Federal Excise Taxes, When Deductible 1320-05-01-.24Finance Companies 1320-05-01-.25Finance Charges - Carrying Charges 1320-05-01-.26Hospitals and Sanitariums 1320-05-01-.27Installation Sales 1320-05-01-.28Installment and Credit Sales 1320-05-01-.29Nonresident Purchases 1320-05-01-.31Jewelry Shops 1320-05-01-.32Lease or Rental 1320-05-01-.33Leased Departments 1320-05-01-.34Meals Furnished to the Public 1320-05-01-.35Meals Served by Railroads, Airplanes or Other Transportation Facilities 1320-05-01-.36Boarding Institutions 1320-05-01-.39Memorial Stone and Monument Dealers 1320-05-01-.40Manufacturers and Procedures 1320-05-01-.41“Made to Order” Sales 1320-05-01-.42Oxygen, Acetylene, Hydrogen, and Liquified Petroleum 1320-05-01-.43Barber and Beauty Shop Operators 1320-05-01-.44Optometrists, Opticians, and Oculists 1320-05-01-.46Exempt Periodicals 1320-05-01-.47Physicians and Surgeons 1320-05-01-.48Photographs, Photostats, Blue Prints, Etc 1320-05-01-.49Premiums, Gifts and Trading Stamps 1320-05-01-.50Returned Merchandise, Credits, and Allowances 1320-05-01-.51Religious, Charitable, Educational and Other Non-profit Institutions 1320-05-01-.52Repossessions 1320-05-01-.53Laundries, Dry Cleaners, and Other Cleaning Tangible Personal Property 1320-05-01-.54Repair Services 1320-05-01-.55Sales to the State or Political Subdivisions 1320-05-01-.57Trustees, Receivers, Executors and Administrators 1320-05-01-.58Sales to the United States or Agencies Thereof 1320-05-01-.61Undertakers and Funeral Directors 1320-05-01-.62Sales for Resale 1320-05-01-.63Registration Certificate 1320-05-01-.65Sign Manufacturers and Painters 1320-05-01-.67Printing Industry 1320-05-01-.68Resale Certificate 1320-05-01-.70Hotels, Motels, Inns, Lodging Houses, Apartment Houses 1320-05-01-.72Service Stations 1320-05-01-.74Taxpayer’s Reports 1320-05-01-.75Layaway and Will-call Sales 1320-05-01-.76Tips, Gratuities and Service Charges 1320-05-01-.78Exemption Certificate 1320-05-01-.79Refunds of, or Credit for Overpayment of Sales or Use Tax 1320-05-01-.80Records of Dealers, Preservation of 1320-05-01-.81Dairies 1320-05-01-.82Administration of Oaths 1320-05-01-.85Common Carriers 1320-05-01-.86Railroad Cross Ties, Bridge Timbers, Etc 1320-05-01-.89Extension of Time 1320-05-01-.90Billing of Sales and Use Tax 1320-05-01-.91Credit for Sales and Use Tax Paid in Other States 1320-05-01-.95Use of Property upon Which No Sales or Use Tax Has Been Paid 1320-05-01-.97Definitions 1320-05-01-.99Advertising, Advertising Agencies, Etc 1320-05-01-.100Alcoholic Beverages and Beer 1320-05-01-.101Contractors - Use of Tangible Personal Property upon Which No Sales or Use Tax Has Been Paid 1320-05-01-.102Electric Generating Plants and Transmission Systems 1320-05-01-.103Fabrication or Processing of Tangible Personal Property to Be Applied to or Installed on Real Property, or Tangible Personal Property Otherwise Used 1320-05-01-.104Parking Lots 1320-05-01-.106Industrial Machinery 1320-05-01-.107Electricity 1320-05-01-.108Natural or Artificial Gas 1320-05-01-.110Water 1320-05-01-.113Recording and Television Studios, Mastering Tapes 1320-05-01-.114Deposit and Allocation of Tax Receipts 1320-05-01-.115Sales Tax on Amusement or Recreational Activity 1320-05-01-.116Membership Sports and Recreation Clubs 1320-05-01-.117Admissions 1320-05-01-.119Exempt Events 1320-05-01-.120Athletic and Interscholastic Sporting Events 1320-05-01-.121Free, Complimentary, or Reduced Dues, Fees, or Admission Charges 1320-05-01-.122Entering or Engaging in Amusement or Recreational Activity 1320-05-01-.123Charges for Using Property for Amusement, Sports, Entertainment or Recreation 1320-05-01-.128Research and Development 1320-05-01-.129Out-of-state Dealers