1320-05-01-.36
Boarding Institutions
Cite as Tenn. Comp. R. & Regs. 1320-05-01-.36
Institutions of learning operating as boarding institutions, except K-12, shall be deemed the ultimate
consumer of foods purchased for meal purposes and shall be liable for the payment of sales and use tax
for such supplies, unless such institutions have qualified for exemption from sales and use tax on the
ground that they are church supported or non-profit colleges or universities.