Charges for using entertainment equipment such as televisions, stereo equipment, etc., are taxable. Tangible personal property purchased by a dealer and provided to the customer in the manner described herein for use only on the premises of the owner is not deemed to be purchased for resale.

Authority: T.C.A. §§ 67-1-102, 67-6-212, and 67-6-402. Administrative History: Original rule filed May 18, 1984; effective June 17, 1984. Amendment filed November 1, 1990; effective February 27, 1991. Amendment filed June 28, 2000; effective September 11, 2000.