1320-04-05-.61
Antique Malls, Flea Markets, Craft Shows, Antique Shows, Gun
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.