Tenn. Comp. R. & Regs. 1320-04-05-.56
Current through December 10, 2024
Persons operating trailer parks or camps where charges are made only for rental of real property are exempt from the business tax, but persons renting trailers to transients for occupancy at the trailer park location for a period of 90 days or less, or selling tangible personal property, or making separate charges for specific services furnished are liable for the business tax under the appropriate classification. (See 1320-4-5-.16.)
Tenn. Comp. R. & Regs. 1320-04-05-.56
Authority: T.C.A. §§ 67-1-102 and 67-4-703.