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

Tenn. Comp. R. & Regs. 1320-04-05-.61

Original rule filed October 11, 1983; effective January 16, 1984. Amendments filed June 28, 2016; effective 9/26/2016.

Authority: T.C.A. §§ 67-5822, 67-1-102, 67-4-703, and 67-4-710.