Statements (50)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Sales tax
|
| gptkbp:administeredBy |
gptkb:Tennessee_Department_of_Revenue
|
| gptkbp:appliesTo |
gptkb:Tennessee
telecommunications services prepared food digital products tangible personal property certain services hotel and motel accommodations installation and repair labor (in some cases) leases and rentals out-of-state purchases used in Tennessee remote sellers utilities (some exemptions) vehicle purchases business-to-business transactions (with exceptions) |
| gptkbp:dateEnacted |
1947
|
| gptkbp:excludes |
prescription drugs
textbooks government entities certain medical devices newspapers and periodicals pollution control equipment certain agricultural products energy fuels for manufacturers groceries (reduced rate) interstate commerce sales manufacturing machinery nonprofit organizations (qualified) resale purchases sales for resale sales to charitable organizations (qualified) sales to churches (qualified) sales to hospitals (qualified) sales to schools (qualified) sales to the federal government sales to the state of Tennessee |
| gptkbp:filingMethod |
annually
monthly quarterly |
| https://www.w3.org/2000/01/rdf-schema#label |
Tennessee Sales and Use Tax
|
| gptkbp:legalBasis |
Tennessee Code Annotated Title 67, Chapter 6
|
| gptkbp:localOptionRate |
up to 2.75%
|
| gptkbp:notableCollection |
retailers
|
| gptkbp:remittedTo |
gptkb:Tennessee_Department_of_Revenue
|
| gptkbp:remoteSellerThreshold |
$100,000 in sales
|
| gptkbp:standardRate |
7%
|
| gptkbp:useTaxRate |
7%
|
| gptkbp:bfsParent |
gptkb:Tennessee_Department_of_Revenue
|
| gptkbp:bfsLayer |
7
|