Tenn. Comp. R. & Regs. 1320-04-05-.26
Current through December 10, 2024
"Livestock, poultry and other farm products," as used in Classification 4 of the Business Tax Act, shall mean those in the same or raw form as that delivered by a farmer without any form of processing or manufacturing whatsoever having been made upon the products.
Tenn. Comp. R. & Regs. 1320-04-05-.26
Authority: T.C.A. §§67-5822 and 67-101.