Section 1320-05-01-.05 - AUTOMOBILE REFINISHERS AND PAINTERS(1) Charges made by automobile refinishers and painters for refinishing and painting automobiles are subject to the Sales Tax.(2) Automobile refinishers and painters may buy the materials which actually accompany the work done for their customers without the payment of Sales and Use Tax. Items which are used by the refinishers and painters, but which do not accompany the work done for the customers, are subject to Sales or Use Tax.Tenn. Comp. R. & Regs. 1320-05-01-.05
Original rule certified June 7, 1974. Amendment filed June 28, 2000; effective September 11, 2000.Authority: T.C.A. §§ 67-1-102, 67-6-102, and 67-6-402.