1320-05-01-.39

Tenn. Comp. R. & Regs. 1320-05-01-.39

Memorial Stone and Monument Dealers

Effective Jun 15, 1983Authority: T.C.A. §§ 67-1-102 and 67-6-402.Tennessee Department of Revenue

Memorial stones are tangible personal property and the sale thereof is subject to the Sales and Use Tax.

Authority: T.C.A. §§ 67-1-102 and 67-6-402. Administrative History: Original rule certified June 7, 1974. Amendment filed March 3, 1983; effective June 15, 1983.