Section 1320-05-01-.104 - PARKING LOTS(1) The Sales Tax applies to any charges made for storing or parking motor vehicles and trailers overnight, but does not apply to charges made for storing and parking trailers, other than overnight, when the trailers are not attached to motor vehicles.(2) Charges for storing airplanes, motorboats, and similar conveyances are not subject to tax under T.C.A. § 67-6-102(13)(F)(ii).Tenn. Comp. R. & Regs. 1320-05-01-.104
Original rule certified June 7, 1974. Amendment filed December 15, 1986; effective January 29, 1987. Amendment filed June 28, 2000; effective September 11, 2000.Authority: T.C.A. §§ 67-1-102, 67-6-102 and 67-6-402.