Tenn. Comp. R. & Regs. 1320-05-01-.29 - NONRESIDENT PURCHASES

(1) If a nonresident of Tennessee purchases articles of tangible personal property or taxable services from a dealer in Tennessee, and the sale is delivered to the vendee in Tennessee, the sale is not one of interstate commerce, and is subject to the Sales Tax. It is immaterial that the property will be later transported outside the State.

(2) Bona fide dealers outside the Slate of Tennessee, who make purchases of tangible personal property or taxable services in this State which would otherwise be subject to the provisions of the Sales and Use Tax Law, may make purchases of items or services which they normally sell free of the Sales Tax, provided such a dealer will furnish his vendor in this State with a valid certificate of resale showing that he is a dealer located out of this State and would be entitled to purchase such property upon a resale certificate if he were a dealer in this State.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.29

Original rule certified June 7, 1974.

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