https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf ↗

Captured

2026-10-30 03:46 UTC

SHA-256

05e3c404ee3dede4866a6ee86262fdb9d52e55baa52e1059da5af25cc7152aa3

File

application/pdf, 3.8 MB · raw bytes

Cited by

10 rules; each quote links to its sentence below

• TN construction.real_property from 2018-01-01
  “Contractors and subcontractors who improve realty or otherwise …”
• TN delivery.exempt_goods from 2018-01-01
  “However, when an item purchased is not subject …”
• TN delivery.taxable_goods from 2018-01-01
  “If an item of tangible personal property or …”
• TN food.catering from 2018-01-01
  “Restaurants catering for parties, weddings, receptions, and other …”
• TN goods.general from 2018-01-01
  “Generally, all tangible personal property is taxable unless …”
  “The local option tax is applied only to …”
  “The state single article tax rate of 2.75% …”
• TN service.professional from 2018-01-01
  “A service is not taxable unless it is …”
• TN service.professional.it from 2018-01-01
  “Taxable services relating to computer software include repair/maintenance …”
  “Stand-alone training or software configuration services provided by …”
  “Information or data processing services, including the capability …”
• TN software.custom from 2008-01-01
  “Both prewritten and customized computer software are taxable …”
  “Modifications or enhancements to customized or prewritten computer …”
• TN software.prewritten from 2008-01-01
  “Both prewritten and customized computer software are taxable …”
  “However, effective January 1, 2008, the definition of …”
• TN software.saas from 2015-07-01
  “Provisions of the Revenue Modernization Act went into …”
  “Via remote access to a customer located in …”