Tenn. Comp. R. & Regs. 1320-04-05-.48 - SALES OF SERVICES AND TANGIBLE PERSONAL PROPERTY
(1) A person exempt under the provisions of
T.C.A. §
67-4-708, classification 3, from
paying the tax on receipts from services rendered is, nevertheless, liable for
the tax on receipts from sales of tangible personal property.
(2) A person engaged in the business of
selling tangible personal property is liable for the Business Tax even though
he may call his business a service.
Notes
Authority: T.C.A. §§ 67-1-102, 67-4-703, and 67-4-708.
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