Tenn. Comp. R. & Regs. 1320-05-01-.123

Current through December 10, 2024

Section 1320-05-01-.123 - CHARGES FOR USING PROPERTY FOR AMUSEMENT, SPORTS, ENTERTAINMENT OR RECREATION

Charges for using entertainment equipment such as televisions, stereo equipment, etc., are taxable. Tangible personal property purchased by a dealer and provided to the customer in the manner described herein for use only on the premises of the owner is not deemed to be purchased for resale.

Tenn. Comp. R. & Regs. 1320-05-01-.123

Original rule filed May 18, 1984; effective June 17, 1984. Amendment filed November 1, 1990; effective February 27, 1991. Amendment filed June 28, 2000; effective September 11, 2000.

Authority: T.C.A. §§ 67-1-102, 67-6-212, and 67-6-402.