Tenn. Comp. R. & Regs. 1320-05-01-.06 - ARTISTS AND ART DEALERS

Sales of objects of art are sales of tangible personal property, and are, therefore taxable.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.06
Original rule certified June 7, 1974.

Authority: T.C.A. ยงยง67-3045 and 67-101.

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