Tenn. Comp. R. & Regs. 1320-05-01-.99 - ADVERTISING, ADVERTISING AGENCIES, ETC
(1) Charges made
for advertising in newspapers, magazines, brochures, programs, etc., are not
subject to the Sales or Use Tax. Any sales or works of art to be used in
preparing advertising material for use in newspapers, magazines, brochures,
programs, etc., are however, subject to the Sales and Use Tax.
(2) In the event an advertising agency sells
tangible personal property to its clients, or obtains tangible personal
property for a client and charges the client more for the property than the
agency pays for the property the agency shall collect, report and pay the Sales
or Use Tax on the amount actually charged or received for the tangible personal
property.
(3) Catalogues,
magazines, handbills, and other items of tangible personal property which are
sold, imported, or caused to be imported into the State for advertising
purposes, and which are not for resale purposes, are subject to the Sales or
Use Tax. Any charges for postage are not subject to the Sales or Use Tax,
provided the charge for postage is stated separately on the invoice.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
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