1320-05-01-.06

Tenn. Comp. R. & Regs. 1320-05-01-.06

Artists and Art Dealers

Authority: T.C.A. §§ 67-101 and 67-3045.Tennessee Department of Revenue

Sales of objects of art are sales of tangible personal property, and are, therefore taxable.

Authority: T.C.A. §§ 67-101 and 67-3045. Administrative History: Original rule certified June 7, 1974.