Tenn. Comp. R. & Regs. 1320-04-05-.61 - ANTIQUE MALLS, FLEA MARKETS, CRAFT SHOWS, ANTIQUE SHOWS, GUN SHOWS AND AUTO SHOWS
(1) Promotions
conducted by non-profit organizations shall refer to cases where the promoter
is a non-profit association, corporation, or organization, and shall not depend
on whether or not the individual booth owner or renter is a non-profit entity.
However, individual booth owners or renters who are non-profit entities shall
be exempt from the tax.
(2) A booth
shall be any area or space for which a promoter charges a separate
fee.
Notes
Authority: T.C.A. ยงยง 67-5822, 67-1-102, 67-4-703, and 67-4-710.
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