1320-04-05-.03
Business Tax-Nature And Application
Cite as Tenn. Comp. R. & Regs. 1320-04-05-.03
The Business Tax is a privilege tax
imposed upon persons engaged in various businesses and activities in the state. If a dealer invoices the
business tax as a separate item and passes it on to his customer, then the tax shall be added to the gross
receipts and be used in determining the tax base for both Business Tax and Sales and Use Tax
purposes.