Tenn. Comp. R. & Regs. 1320-05-01-.31 - JEWELRY SHOPS

(1) Sales of watches, watch chains and straps, clocks, pens, rings, and other jewelry are subject to the Sales or Use Tax.
(2) Charges made for repairing, cleaning, sizing or making slight changes in jewelry, watches, etc., refinishing, converting one item of tangible personal property into another, and engraving incidental to the sale of the tangible personal property, are subject to the Sales or Use Tax.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.31
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.