https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2022/Sales-Use-Tax.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
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- Cited by
- 9 rules; each quote links to its sentence below
- TN construction.real_property from 2018-01-01
“In general, labor service performed on real property …”
“The sales or use tax cannot be itemized …” - 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 …”
“Charges for servers, setup services, bartenders, valets, etc., …” - TN goods.general from 2018-01-01
“Generally, all tangible personal property is taxable unless …” - 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 …” - TN software.custom from 2008-01-01
“Modifications or enhancements to customized or prewritten computer …” - TN software.prewritten from 2008-01-01
“Both prewritten and customized computer software are taxable …”