1320-04-05-.32

Nonprofit Member Organizations

Last amended: 1987Year: 2026Length: 49 wordsOfficial source

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.
1320-04-05-.32: Nonprofit Member Organizations | Justis AI