Tenn. Comp. R. & Regs. 1320-05-01-.24 - FINANCE COMPANIES
Sales of tangible personal property by a finance company as a result of a default of payments by a customer are subject to the Sales or Use Tax when such property is sold to a Consumer.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
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