Section 1320-05-01-.43 - BARBER AND BEAUTY SHOP OPERATORS(1) Barber and beauty shop operators render personal services which are not taxable. They are consumers of the various items which they use or consume in the rendition of their services. As such consumers, they are required to pay the Sales or Use Tax on all purchases which they make for use in connection with their business.(2) Barber and beauty shops making regular sales of tangible personal property for use of consumption are required to register with the Department and to collect the Sales Tax.Tenn. Comp. R. & Regs. 1320-05-01-.43
Original rule certified June 7, 1974.Authority: T.C.A. §§ 67-1-102 and 67-6-402.