Tenn. Comp. R. & Regs. 1320-05-01-.28

Current through October 22, 2024

Section 1320-05-01-.28 - INSTALLMENT AND CREDIT SALES

Persons making conditional, charge, or installment sales must report the total selling price of such sales and pay the Sales or Use Tax thereon in the monthly tax period in which the contracts of sales are entered into.

Tenn. Comp. R. & Regs. 1320-05-01-.28

Original rule certified June 7, 1974.

Authority: T.C.A. §§ 67-1-102 and 67-6-402.