Tenn. Comp. R. & Regs. 1320-05-01-.28 - INSTALLMENT AND CREDIT SALES

Persons making conditional, charge, or installment sales must report the total selling price of such sales and pay the Sales or Use Tax thereon in the monthly tax period in which the contracts of sales are entered into.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.28
Original rule certified June 7, 1974.

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

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.