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