Statutes, codes, and regulations
Tennessee Administrative Code
Title 1320 - RevenueSubtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-05 - Business Tax Rules and Regulations
Section 1320-04-05-.22 - INSTALLMENT AND CREDIT SALES

Tenn. Comp. R. & Regs. 1320-04-05-.22

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Current through December 10, 2024
Section 1320-04-05-.22 - INSTALLMENT AND CREDIT SALES

Persons making conditional, charge, or installment sales must report the total selling price of such sales and pay the appropriate Business Tax due thereon in the reporting period in which the contracts of sale are entered into.

Tenn. Comp. R. & Regs. 1320-04-05-.22

Original rule certified June 7, 1974.

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