Institutions of learning operating as boarding institutions, except K-12, shall be deemed the ultimate consumer of foods purchased for meal purposes and shall be liable for the payment of sales and use tax for such supplies, unless such institutions have qualified for exemption from sales and use tax on the ground that they are church supported or non-profit colleges or universities.

Authority: T.C.A. §§ 67-1-102, 67-6-329, and 67-6-402. Administrative History: Original rule certified June 7, 1974. Amendment filed February 7, 1980; effective April 22, 1980. Amendments filed June 28, 2016; effective September 26, 2016.