Tenn. Comp. R. & Regs. 1320-05-01-.21 - FURNITURE AND STORAGE WAREHOUSEMEN

(1) Warehousemen and movers engaged in the business of moving, storing, packing and shipping tangible personal property belonging to other persons render services, which are not subject to the Sales Tax. Crating, boxing, packaging, and packing materials purchased for their use and not resold are subject to the Sales and Use Tax.

(2) Warehousemen and movers engaged in the business of selling second-hand furniture or other tangible personal property to which they have acquired title, must collect and report the Sales Tax due on any such sales, but sales at auction made by warehousemen or movers to satisfy a warehousemen's lien on account of moving, storing or other services charge will be deemed occasional sales and not subject to the Sales Tax.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.21

Original rule certified June 7, 1974. Amendment filed June 28, 2000; effective September 11, 2000.

Authority: T.C.A. §§ 67-1-102, 67-6-102 and 67-6-402.