Tenn. Comp. R. & Regs. 1320-05-01-.58 - SALES TO THE UNITED STATES OR AGENCIES THEREOF
(1) Dealers making sales direct to the United
States, or any agency thereof, shall obtain an appropriate exemption
certificate, and keep it in their records as evidence of such a sale.
(2) Sales made to a contractor, who may be
doing contract work for the U.S. Government, are not exempt from the Sales or
Use Tax.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
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