1. (1) Dealers making sales direct to the United States, or any agency thereof, shall obtain an appropriate exemption certificate, and keep it in their records as evidence of such a sale.
2. (2) Sales made to a contractor, who may be doing contract work for the U.S. Government, are not exempt from the Sales or Use Tax.

Authority: T.C.A. §§ 67-1-102 and 67-6-402. Administrative History: Original rule certified June 7, 1974.