Tenn. Comp. R. & Regs. 1320-05-01-.06

Current through October 22, 2024

Section 1320-05-01-.06 - ARTISTS AND ART DEALERS

Sales of objects of art are sales of tangible personal property, and are, therefore taxable.

Tenn. Comp. R. & Regs. 1320-05-01-.06

Original rule certified June 7, 1974.

Authority: T.C.A. §§67-3045 and 67-101.