Tennessee · Regulations
Chapter 1320-04-05
60 sections
60 sections
- 1320-04-05-.01Accommodation Sales And Other Similar Transactions
- 1320-04-05-.02Brokers
- 1320-04-05-.03Business Tax-Nature And Application
- 1320-04-05-.04RepealedRepealed
- 1320-04-05-.05Casual And Isolated Sales
- 1320-04-05-.06Cemeteries And Memorial Gardens
- 1320-04-05-.07Commission Agents And Factors
- 1320-04-05-.08Computation Of Tax
- 1320-04-05-.09Construction Contractors And Exterminators
- 1320-04-05-.10Containers, Wrapping And Packaging-Materials And Related
- 1320-04-05-.11RepealedRepealed
- 1320-04-05-.12Deductions From Gross Sales
- 1320-04-05-.13Definitions – General
- 1320-04-05-.14Distribution From Own Warehouse Or Other Central Location
- 1320-04-05-.15Dominant Business Activity Defined For Classification Purposes
- 1320-04-05-.16Exclusions
- 1320-04-05-.17Food
- 1320-04-05-.18Freight And Delivery Charges
- 1320-04-05-.19Funeral Directors
- 1320-04-05-.20Hospitals, Convalescent, And Rest Homes, Etc
- 1320-04-05-.21Installation Sales
- 1320-04-05-.22Installment And Credit Sales
- 1320-04-05-.23Lay-Away Sales
- 1320-04-05-.24Lease Or Rental
- 1320-04-05-.25Leased Departments
- 1320-04-05-.26Livestock, Poultry, And Other Farm Products
- 1320-04-05-.27Local Adoption Of Business Tax
- 1320-04-05-.28Locations And Outlets – Operations In Other Localities
- 1320-04-05-.29Manufacturers And Processors
- 1320-04-05-.30Tax Due Date-Delinquency-Tax Periods
- 1320-04-05-.31Motor Vehicle, Trainer, And/Or Similar Rentals
- 1320-04-05-.32Nonprofit Member Organizations
- 1320-04-05-.33Non-Resident Purchases
- 1320-04-05-.34Patronage Dividends Of Cooperative Associations
- 1320-04-05-.35Person-Defined
- 1320-04-05-.36Persons Exempt From Business Tax
- 1320-04-05-.37RepealedRepealed
- 1320-04-05-.38Public Warehousing And Storage
- 1320-04-05-.39Publishers Or Printers Of Newspapers And Other Periodicals
- 1320-04-05-.40Radio And Television Stations
- 1320-04-05-.41Real Estate Sales And Rentals
- 1320-04-05-.42Records - Preservation Of
- 1320-04-05-.43Repair Services
- 1320-04-05-.44Repossessions
- 1320-04-05-.45Returned Merchandise And Allowances
- 1320-04-05-.47Sales For Resale
- 1320-04-05-.48Sales Of Services And Tangible Personal Property
- 1320-04-05-.49Sales To Employees
- 1320-04-05-.50Sales To Users Exempt From Paying Other Taxes
- 1320-04-05-.51Speculative Builders
- 1320-04-05-.52RepealedRepealed
- 1320-04-05-.53Taxpayers' Returns And Records
- 1320-04-05-.54Trade-Ins
- 1320-04-05-.55Trading Stamps
- 1320-04-05-.56Trailer Parks Or Camps
- 1320-04-05-.57Transfer Of License
- 1320-04-05-.58Transportation Companies
- 1320-04-05-.59Vending Machines
- 1320-04-05-.60RepealedRepealed
- 1320-04-05-.61Antique Malls, Flea Markets, Craft Shows, Antique Shows, Gun