Tenn. Comp. R. & Regs. 1320-04-05-.43
Current through December 18, 2024
The total charges made by those engaged in the business of repairing tangible personal property, including parts, labor, and any other charges, shall be deemed to be service charges and taxable at either the wholesale rate or retail rate, whichever is applicable.
Tenn. Comp. R. & Regs. 1320-04-05-.43
Authority: T.C.A. §§ 67-1-102 and 67-4-703.