Tenn. Comp. R. & Regs. 1320-04-05-.22

Current through June 26, 2024

Section 1320-04-05-.22 - INSTALLMENT AND CREDIT SALES

Persons making conditional, charge, or installment sales must report the total selling price of such sales and pay the appropriate Business Tax due thereon in the reporting period in which the contracts of sale are entered into.

Original rule certified June 7, 1974.

Authority: T.C.A. §§67-5822 and 67-101.