Tenn. Comp. R. & Regs. 1320-04-05-.35
The term "person" shall mean any individual, partnership, corporation, receiver, trust, trustee, or any other legal entity engaged in any of the business activities made subject to the business tax by the Business Tax Act. The term "person," however, does not include the United States of America, the State of Tennessee or political subdivisions thereof, or any of the agencies thereof, nor does the term include utility districts organized under the provisions of Chapter 26 of Title 6, T.C.A., or electric membership corporations or cooperatives organized under the provisions of Chapters 24 and 25 of Title 65, T.C.A., to the extent that such political or quasipolitical entity may be the seller or furnisher of the goods or services which would otherwise be taxable under the Business Tax Act.
Tenn. Comp. R. & Regs. 1320-04-05-.35
Authority: T.C.A. §§ 67-1-102 and 67-4-703.