1320-05-01-.104
Parking Lots
Cite as Tenn. Comp. R. & Regs. 1320-05-01-.104
(1)
The Sales Tax applies to any charges made for storing or parking motor vehicles and trailers
overnight, but does not apply to charges made for storing and parking trailers, other than
overnight, when the trailers are not attached to motor vehicles.
(2)
Charges for storing airplanes, motorboats, and similar conveyances are not subject to tax
under T.C.A. § 67-6-102(13)(F)(ii).