Tenn. Comp. R. & Regs. 1320-04-05-.46

Current through December 10, 2024

Section 1320-04-05-.46 - SALES BY OUT-OF-STATE VENDOR

Sales of tangible personal property or services made by a Tennessee dealer to an out-of state vendor who directs that the dealer act as his agent to deliver or ship such property or services to his customer in Tennessee shall be deemed to be a sale by the Tennessee vendor and subject to the Business Tax.

Tenn. Comp. R. & Regs. 1320-04-05-.46

Original rule certified June 7, 1974.

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