Section 1320-04-05-.33 - NON-RESIDENT PURCHASES(1) Deliveries of tangible personal property and services to customers in the State of Tennessee are sales subject to the Business Tax. It is immaterial that the property may thereafter be transported outside the state.(2) Deliveries of tangible personal property or services to customers outside the State of Tennessee by a person subject to the Business Tax or by a common carrier before a customer obtains possession are sales exempt from the Business Tax.Tenn. Comp. R. & Regs. 1320-04-05-.33
Original rule certified June 7, 1974.Authority: T.C.A. §§ 67-1-102, 67-4-703 and 67-4-712.