1320-05-01-.05
Automobile Refinishers And Painters
Cite as Tenn. Comp. R. & Regs. 1320-05-01-.05
(1)
Charges made by automobile refinishers and painters for refinishing and painting
automobiles are subject to the Sales Tax.
(2)
Automobile refinishers and painters may buy the materials which actually accompany the
work done for their customers without the payment of Sales and Use Tax. Items which are
used by the refinishers and painters, but which do not accompany the work done for the
customers, are subject to Sales or Use Tax.
STATE SALES AND USE TAX RULES
CHAPTER 1320-05-01