Tenn. Comp. R. & Regs. 1320-05-01-.43 - BARBER AND BEAUTY SHOP OPERATORS
(1) Barber and
beauty shop operators render personal services which are not taxable. They are
consumers of the various items which they use or consume in the rendition of
their services. As such consumers, they are required to pay the Sales or Use
Tax on all purchases which they make for use in connection with their
business.
(2) Barber and beauty
shops making regular sales of tangible personal property for use of consumption
are required to register with the Department and to collect the Sales
Tax.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
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