Tenn. Comp. R. & Regs. 1320-04-05-.58
Current through September 10, 2024
Persons other than carriers or other public utilities as defined in Section 65-401, T.C.A., engaged in the business of furnishing transportation services or carrying or hauling passengers or personal property for a consideration, are liable for the Business Tax based upon all intrastate receipts. Each station, terminal or other central location shall be considered as a separate place of business.
Tenn. Comp. R. & Regs. 1320-04-05-.58
Authority: T.C.A. §§ 67-1-102 and 67-4-703.