Tenn. Comp. R. & Regs. 1320-05-01-.123 - CHARGES FOR USING PROPERTY FOR AMUSEMENT, SPORTS, ENTERTAINMENT OR RECREATION
Charges for using entertainment equipment such as televisions, stereo equipment, etc., are taxable. Tangible personal property purchased by a dealer and provided to the customer in the manner described herein for use only on the premises of the owner is not deemed to be purchased for resale.
Notes
Authority: T.C.A. ยงยง 67-1-102, 67-6-212, and 67-6-402.
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