1320-04-05-.61

Antique Malls, Flea Markets, Craft Shows, Antique Shows, Gun

Last amended: 2016Year: 2026Length: 75 wordsOfficial source

Cite as Tenn. Comp. R. & Regs. 1320-04-05-.61

SHOWS AND AUTO SHOWS (1) Promotions conducted by non-profit organizations shall refer to cases where the promoter is a non-profit association, corporation, or organization, and shall not depend on whether or not the individual booth owner or renter is a non-profit entity. However, individual booth owners or renters who are non-profit entities shall be exempt from the tax. (2) A booth shall be any area or space for which a promoter charges a separate fee.
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