Section 1320-05-01-.90 - BILLING OF SALES AND USE TAX(1) Vendors must indicate in some definite manner whether their customers are paying any Sales Tax. This indication must be stated on the ticket, invoice, or other record given to the customer, or it may be shown by posting a sign in the place of business of the dealer indicating that the prices shown include any applicable Sales Tax. This statement cannot be included on a ticket, invoice, or other record given, and tax may not be charged, to vendees who are exempt from paying the Sales Tax.Tenn. Comp. R. & Regs. 1320-05-01-.90
Original rule certified June 7, 1974. Amendments filed June 28, 2016; effective 9/26/2016.Authority: T.C.A. §§ 67-101, 67-3045, 67-1-102, and 67-6-402.