Section 1320-05-01-.58 - SALES TO THE UNITED STATES OR AGENCIES THEREOF(1) Dealers making sales direct to the United States, or any agency thereof, shall obtain an appropriate exemption certificate, and keep it in their records as evidence of such a sale.(2) Sales made to a contractor, who may be doing contract work for the U.S. Government, are not exempt from the Sales or Use Tax.Tenn. Comp. R. & Regs. 1320-05-01-.58
Original rule certified June 7, 1974.Authority: T.C.A. §§ 67-1-102 and 67-6-402.