1320-04-05-.32
Nonprofit Member Organizations
Cite as Tenn. Comp. R. & Regs. 1320-04-05-.32
Organizations operating on a nonprofit
membership basis for promotion of interest of the members shall be exempt from the Business Tax on
services rendered. The sale of food, beverages or other tangible personal property, shall constitute a
taxable activity, and such organizations shall pay tax under the appropriate classification.