Tenn. Comp. R. & Regs. 1320-04-05-.50

Current through December 18, 2024

Section 1320-04-05-.50 - SALES TO USERS EXEMPT FROM PAYING OTHER TAXES

Sales of tangible personal property to the State of Tennessee or any county or municipality or subdivision thereof, or the sale to any religious, educational or charitable institution as defined in §67-3014, T.C.A., shall be deemed to be wholesale sales and taxable at the appropriate wholesale taxable rate. Such sales made to the Federal Government shall likewise be deemed to be wholesale sales.

Tenn. Comp. R. & Regs. 1320-04-05-.50

Original rule certified June 7, 1974.

Authority: T.C.A. §§67-5822 and 67-101.