Section 1320-04-05-.36 - PERSONS EXEMPT FROM BUSINESS TAX(1) Persons making occasional and isolated sales or transactions who do not hold themselves out as engaged in business.(2) Persons having a total value of sales of less than $10,000 per year.(3) Certain blind persons.(4) Certain disabled veterans.(5) Newspaper route carriers and newspaper peddlers.(6) Farmers making sales of farm products direct from the farm and produced by themselves, including catfish farmers. (See Rule 1320-04-05-.16)(7) Persons employed by another who work for wages or salary and who are under the direction and control of the employer in the performance of their duties.(8) Charitable or religious institutions making sales of donated items and articles produced from donated items.(9) Certain persons conducting shows, displays, or exhibits sponsored by a nonprofit organization of gun collectors.(10) Certain persons whose only business activity during the tax period is conducted at the Tennessee state fair or a county fair.(11) Movie theaters qualifying for the exemption under T.C.A. § 67-6-309.Tenn. Comp. R. & Regs. 1320-04-05-.36
Original rule certified June 7, 1974. Amendment filed April 28, 1987; effective July 29, 1987. Amendments filed June 28, 2016; effective 9/26/2016.Authority: T.C.A. §§ 67-1-102, 67-4-702, 67-4-703, and 67-4-712.