Tenn. Comp. R. & Regs. 1320-04-05-.32 - NONPROFIT MEMBER ORGANIZATIONS

Organizations operating on a nonprofit membership basis for promotion of interest of the members shall be exempt from the Business Tax on services rendered. The sale of food, beverages or other tangible personal property, shall constitute a taxable activity, and such organizations shall pay tax under the appropriate classification.

Notes

Tenn. Comp. R. & Regs. 1320-04-05-.32
Original rule certified June 7, 1974. Amendment filed April 28, 1987; effective July 29, 1987.

Authority: T.C.A. ยงยง 67-1-102, 67-4-703 and 67-4-708.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.