Sales and Use Tax
The rulings provided here are based on the particular facts and circumstances presented and are an interpretation of the law at a specific point in time. The law may have changed since a ruling was issued, possibly rendering it obsolete. These rulings have been redacted and are provided solely for informational purposes, and are not intended as statements of departmental policy. Taxpayers should consult with a tax professional before relying on any aspect of the rulings provided below.
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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
- 96-10 - Advertising and Marketing (March 1996)
- 12-31 – Advertising Materials Shipped into Tennessee (November 2012) - Posted 1/22/13
- 12-33 – Advertising Materials (Creation of Brochures) (December 2012) - Posted 1/22/13
- 99-22 - Air Charter Service (June 1999)
- 96-03 - Aircraft (January 1996)
- 99-16 - Aircraft--Commercial Interstate or International Air Carrier (May 1999)
- 99-34 - Aircraft--Lease (January 1999)
- 07-32 - Aircraft--Lease of Aircraft With and Without Pilot Services (November 2007)
- 02-14 - Aircraft--Sale by S Corporation to QSSS OR LLC (June 2002)
- 95-32 - Aluminum (September 1995)
- 99-01 - Amusement Tax--Athletic Event (January 1999)
- 06-21 - Appliance Sales by Natural Gas Utility District (July 2006)
- 03-06 - Application of Tennessee Sales and Use Tax to Federal "Like-kind Exchange" Transaction (August 2003)
- 01-05 - Athletic Tournament Hosted by Organization at Tennessee Location (May 2001)
- 11-51 - Auction Sales by Nonprofit (September 2011) - Posted 12/7/11
- 98-10 - Automotive Cores--Retail Sales and Returns (March 1998)
- 11-59 - Bad Debt Deduction (October 2011) - Posted 12/7/11
- 11-41 - Banquet and Meeting Room Rentals (August 2011) - Posted 10/7/11
- 01-22 - Billboards - Out-of-state (October 2002)
- 98-22 - Billing Services--Performed Outside Tennessee (May 1998)
- 08-16 - Billng Services--Performed Outside Tennessee (February 2008)
- 97-32 - Boat Dock Facilities--Leased (August 1997)
- 97-27 - Buildings--Custom Kit (July 1997)
- 11-34 - Bundled Software and Single Article Cap (July 2011) - Posted 9/26/11
- 95-16 - Business Assets--Sale (September 1995)
- 99-27 - Business Assets--Sales (August 1999)
- 11-31 - Calibration of Fuel Meters (July 2011) - Posted 8/12/11
- 13-04 - Call Center Exemption for Telecommunications Services (January 2013) - Posted 3/26/13
- 12-05 - Call Tracking Services (May 2012) - Posted 7/2/12
- 05-05 - Carpet Designation For Resale to a Specific Customer (January 2005)
- 97-39 - Check Printing and Mailing Services (September 1997)
- 94-09 - Church Construction (May 1994)
- 95-25 - Church Construction (July 1995)
- 02-11 - Church Construction--Contractor's Use Tax (April 2002)
- 02-10 - Church Construction--Use Tax Liability (April 2002)
- 02-19 - Club Membership With Tangible Personal Property (June 2002)
- 07-05 - Computer Connections, Telecommunications, and Related Services (February 2007)
- 01-11 - Computer Consulting Service by Out-of-state Vendor; NEXUS (July 2001)
- 06-09 - Computer Consulting Services (April 2006)
- 00-32 - Computer Software (September 2000)
- 02-32 - Computer Software (September 2002)
- 12-20 - Computer Software Maintenance Contracts (October 2012) - Posted 10/24/12
- 00-01 - Computer Software--Purchased in Tennessee and Sent Out-of-state (January 2000)
- 07-34 - Computers--Single Article Limitations and Computer Services (November 2007)
- 00-34 - Consulting and Computer Training Services (October 2000)
- 11-62 - Construction Debris Services (November 2011) - Posted 12/19/11
- 99-03 - Construction--Electrical Distribution System (January 1999)
- 95-07 - Construction--Machine for Federal Government Agency (March 1995)
- 11-28 - Construction Management Contracts with Municipality (June 2011) - Posted 8/12/11
- 97-17 - Construction Managers (June 1997)
- 97-13 - Construction Materials Purchased (May 1997)
- 94-27 - Consulting and Computer Programming Services (December 1994)
- 98-17 - Consulting and Computer Programming Services (March 1998)
- 99-08 - Consulting and Computer Programming Services (March 1999)
- 99-25 - Consulting and Computer Programming Services (August 1999)
- 99-17 - Consulting and Document Storage Services (May 1999)
- 98-25 - Consulting and Personnel Services (May 1998)
- 01-13 - Containers - Used to Ship Product (July 2001)
- 95-17 - Contractor (Systems Operated) (June 1995)
- 01-03 - Contractor--Systems That Become Permanent Part of Real Property Upon Installation (February 2001)
- 95-42 - Contributions of Assets and Cash (December 1995)
- 11-52 - Country Club Capital Assessments (September 2011) - Posted 11/1/11
- 98-48 - Credits--Bad Debts (December 1998)
- 98-40 - Credits--Sales and Use Tax Overpayments (September 1998)
- 97-51 - Database Service--On-Line (December 1997)
- 97-40 - Delivery to Tennessee Job Sites--Steel Joists and Accessories (September 1997)
- 11-27 - Dermal Fillers (June 2011) - Posted 8/16/11
- 04-03 - Digital Identification Numbers (January 2004)
- 00-38 - Direct Mail Advertising (October 2000)
- 00-24 - Direct Mailing and Related Services (July 2000)
- 97-60 - Direct Mailing Services (December 1997)
- 01-20 - Disposible Restaurant Untensils (October 2001)
- 03-01 - Distribution of Catalogs (February 2003)
- 11-38 - Document Management Services (July 2011) - Posted 10/17/11
- 97-47 - Dog Stud and Breeding Services (October 1997)
- 96-37 - Drop Shipments (December 1996)
- 00-45 - Drop Shipments (November 2000)
- 11-35 - EDGAR Filing System (July 2011) - Posted 9/23/11
- 99-10 - Electricity (March 1999)
- 11-61 - Electronic Exemption & Resale Certificates (October 2011) - Posted 12/7/11
- 12-11 - Electronically Accessed Printed Materials (July 2012) - Posted 9/13/12
- 95-23 - Engraving Plates (June 1995)
- 07-06 - Equipment--Lease Agreement vs. Service Agreement (November 2007)
- 06-22 - Exempt Prosthetic Devices: Stent System (July 2006)
- 08-19 - Exemption For Packaging--Crates Used For Transporting Products (February 2008)
- 12-28 - Exemption for Prosthetic Devices (November 2012)
- 99-33 - Exhaust Hoods - Realty vs. Personalty (December 1999)
- 96-39 - Fabrication of Aluminum Weir Troughs (December 1996)
- 06-11 - Fabrication of Farm Equipment - Farrowing Crates (April 2006)
- 98-13 - Fabrication of Industrial Products (March 1998)
- 96-20 - Fabrication, Sale and Installation of Awnings (June 1996)
- 05-11 - Fabrication, Sale and Installation of Countertops (June 2005)
- 01-17 - Fabrication, Sale and Installation of Custom Work (June 2001)
- 96-31 - Fabrication, Sale and Installation of Shutters (October 1996)
- 12-22 – Farm Equipment & Machinery Exemption (October 2012) - Posted 11/19/12
- 97-34 - Farm Machinery--Mash feed Mill for Poultry (August 1997)
- 11-05 - Film Production Credit (November 2010) - Posted 5/5/11
- 11-37 - Firewood, Wood Pellets, and Fire Logs (July 2011) - Posted 9/23/11
- 99-12 - Flooring Materials (April 1999)
- 04-16 - Food and Food Ingredients (June 2004)
- 95-36 - Food Service Contracts With For-profit Hospitals (November 1995)
- 97-29 - Gas Cylinders (July 1997)
- 00-27 - Glucometers and Related Supplies (August 2000)
- 02-33 - Goods Shipped Outside of Tennessee (September 2002)
- 98-18 - Governmental Entities--Purchases and Sales of Tires and Gasoline (April 1998)
- 69-35 - Graphic Design Business (December 1996)
- 10-27 - Guaranteed Auto Protection Waivers (November 2010) - Posted 12/19/11
- 04-23 - Guarantors' Payments (August 2004)
- 11-16 - Headquarters Credit (June 2011) - Posted 2/22/12
- 95-19 - Health Club (June 1995)
- 95-19 - Health Club and Gold Club Dues and Fees (June 1995)
- 96-27 - Health and Fitness Club (September 1996)
- 98-09 - Heat Transfer--Industrial Machinery (March 1998)
- 08-48 - Help Desk Services (August 2008) - Posted 7/15/11
- 03-02 - Hospital Food In Cafeterias and Used by Patients (February 2003)
- 04-04 - Hotel Rooms--Deposits, Early Departure Fees (February 2004)
- 98-15 - Hotel Rooms--Ninety Day Continuous Occupancy (March 1998)
- 12-01 - Incentive & Awards Programs (March 2012) - Posted 4/30/12
- 02-08 - Industrial Machinery--Cleaning and Repair (March 2002)
- 02-30 - Industrial Machinery--Device to Dry Product (September 2002)
- 01-18 - Industrial Machinery--Multiple Plants (August 2001)
- 02-23 - Industrial Machinery--Packaging-Compressors, Boilers, Pallets and Chemicals (July 2002)
- 02-34 - Industrial Machinery--Packaging Operation (September 2002)
- 01-32 - Industrial Machinery--Status After Single-Member LLC Formation (December 2001)
- 11-30 - Industrial Machinery Exemption (July 2011) - Posted 8/12/11
- 11-39 - Industrial Machinery Exemption (July 2011) - Posted 9/23/11
- 12-02 - Industrial Machinery Exemption (April 2012) - Posted 1/8/13
- 12-24 - Industrial Machinery Exemption (November 2012) - Posted 1/8/13
- 12-16 - Industrial Machinery Exemption (August 2012) - Posted 10/3/12
- 13-02 - Industrial Machinery Exemption and Freezer Racks (January 2013) - Posted 2/20/13
- 04-06 - Industrial Machinery Exemption--Copy Machines (January 2004)
- 00-53 - Industrial Machinery Exemption--Cleaning Supplies (December 2000)
- 03-05 - Industrial Machinery Exemption--Items in Manufacturing Facility (July 2003)
- 00-46 - Industrial Machinery Exemption--Water Treatment Facility (November 2000)
- 12-19 - Information Technology Staffing Services (October 2012) - Posted 11/19/12
- 00-43 - Installation and Maintenance - Lighting Signs (November 2000)
- 05-09 - Installation and Maintenance - Refrigeration Systems (June 2005)
- 11-13 - Installation of Custom Made Tangible Personal Property (April 2011) - Posted 4/15/11
- 11-48 - Installation of Window Treatments and Cubical Curtains (September 2011) - Posted 11/1/11
- 00-20 - Installation--Real Property (July 2000)
- 00-39 - Installation--Tangible Personal Property (October 2000)
- 12-25 - Internet Based Services (October 2012) - Posted 1/8/13
- 13-12 - Internet--Fee to Accress Software (December 2003)
- 02-13 - Internet--Treading of Agricultural Commodity (June 2002)
- 01-10 - Irrigation and IV Solutions, Sterile Water (May 2001)
- 04-05 - Lease/Rental of Copy Machines (January 2004)
- 00-06 - Limited Liability Company--Qualified Subchapter S Subsidiary--Transfer Assets (February 2000)
- 02-17 - Limited Liability Company--Transfer of Assets From Corporation to LLC (June 2002)
- 99-06 - Liquidation and Merger of a Business (March 1999)
- 11-24 - Locker Rentals and Golf Bag Storage (June 2011) - Posted 8/12/11
- 95-04 - Mail Order Company (February 1995)
- 00-29 - Mail Order Sales (September 2000)
- 97-07 - Maintenance Contract and Repair Work (April 1997)
- 99-02 - Management Services (January 1999)
- 12-14 - Management Services for Cooperative Advertising Funds (August 2012) - Posted 9/13/12
- 98-23 - Manufactured Homes (May 1998)
- 97-45 - Manufacturer--Determination of Status for Industrial Machinery Exemption Purposes (October 1997)
- 94-05 - Manufacturer--Determination of Status for Industrial Machinery Purposes (April 1994)
- 99-24 - Manufacturer's Incentive (July 1999)
- 97-46 - Manufacturing Control System (October 1997)
- 10-24 - Market Research Reports (November 2010) - Posted 5/5/11
- 98-28 - Marketing Company--Multi Level (June 1998)
- 97-62 - Material Handling Equipment--In Qualified Warehouse or Distribution Facility (December 1997)
- 12-09 - Medical Devices (July 2012) - Posted 8/14/12
- 01-27 - Medical Equipment--Durable (November 2001)
- 07-40 - Medical Equipment--Lease of Medical Equipment With Service Agreement (December 2007)
- 07-41 - Medical Equipment--Neonatal Incubators and Exemption for Prosthetics (December 2007)
- 05-06 - Medical Equipment--Real vs. Tangible Personal Property (January 2005)
- 95-10 - Medical Equipment and Supplies--Anesthetic Ventilator, Oxygen Monitor (March 1995)
- 94-25 - Medical Equipment and Supplies--Angioplasty (November 1994)
- 08-11 - Medical Equipment and Supplies--Blood Glucose Monitoring Device (February 2008)
- 96-12 - Medical Equipment and Supplies--Bone Growth Stimulators (March 1996)
- 06-16 - Medical Equipment and Supplies--Brand X Coil Systems (May 2006)
- 95-20 - Medical Equipment and Supplies--Catheters, Skin Staples (June 1995)
- 06-22 - Medical Equipment and Supplies--Coronary Stents (July 2006)
- 06-14 - Medical Equipment and Supplies--Enternal Feeding Systems and Enternal Nutritional Products (May 2006)
- 08-13 - Medical Equipment and Supplies--External Fixators (February 2008)
- 94-10 - Medical Equipment and Supplies--Heart Patients (May 1994)
- 97-06 - Medical Equipment and Supplies--Home Health Care (April 1997)
- 04-13 - Medical Equipment and Supplies--Items Billed Through Tenncare (April 2004)
- 97-21 - Medical Equipment and Supplies--Hospital Beds, Mattresses, Incontinence Pads, Therapy Units and Other Medical Supplies (June 1997)
- 94-11 - Medical Equipment and Supplies--Kidney Dialysis and Cardiovascular Heart Lung Machines (May 1994)
- 08-06 - Medical Equipment and Supplies--Kirschner Wires (January 2008)
- 98-30 - Medical Equipment and Supplies--Medical Products and Microfilming Services (July 1998)
- 97-37 - Medical Equipment and Supplies--Miscellaneous
- 98-19 - Medical Equipment and Supplies--Miscellaneous (April 1998)
- 99-04 - Medical Equipment and Supplies--Miscellaneous (February 1999)
- 99-35 - Medical Equipment and Supplies--Miscellaneous (December 1999)
- 97-08 - Medical Equipment and Supplies--Orthodontic Supplies and Devices (April 1997)
- 97-53 - Medical Equipment and Supplies--Orthodontic Supplies and Devices (April 1997)
- 97-65 - Medical Equipment and Supplies--Orthodontic Supplies and Devices (December 1997)
- 98-01 - Medical Equipment and Supplies--Orthodontic Appliances and Devices (January 1998)
- 98-20 - Medical Equipment and Supplies--Orhthopedic Clinic (April 1998)
- 99-31 - Medical Equipment and Supplies--Perfusion Supplies (November 1999)
- 97-64 - Medical Equipment and Supplies--Seprafilm (December 1997)
- 95-34 - Medical Equipment and Supplies--TennCare (October 1995)
- 97-35 - Medical Equipment and Supplies--Therapeutic Beds and Mattresses (August 1997)
- 06-13 - Medical Equipment and Supplies--Uretal Catheters (April 2006)
- 08-15 - Medical Equipment and Supplies--Various Items (February 2008)
- 06-15 - Medical Equipment and Supplies--Vena Cava Filters (May 2006)
- 08-47 - Medical Oxygen (August 2008) - Posted 5/5/11
- 01-09 - Membership Dues (May 2001)
- 03-09 - Membership Fee of Buying Club (October 2003)
- 00-14 - Milk Crates (May 2000)
- 97-03 - Mobile Disc Jockey Services (February 1997)
- 11-54 - Mobility Enhancing Equipment (September 2011) - Posted 11/1/11
- 01-19 - Modular Housing (October 2001)
- 11-65 - Monitoring and Repair Services (November 2011) - Posted 1/4/12
- 98-03 - Motor Vehicles--Demonstrators (February 1998)
- 95-01 - Motor Vehicles--Fabricated (January 1995)
- 02-07 - Motor Vehicles--Leased Vehicle Relocated Outside Tennessee (March 2002)
- 95-24 - Motor Vehicles--Leases (July 1995)
- 95-28 - Motor Vehicles--Leases (July 1995)
- 96-29 - Motor Vehicles--Parts Purchases For Use Out-of-state (October 1996)
- 95-41 - Motor Vehicles--Police Cars (December 1995)
- 07-06 - Motor Vehicles--Temporary Motor Vehicle Tags (March 2007)
- 04-36 - Motor Vehicles--Used in Interstate Commerce (November 2004)
- 11-33 - Moving and Assembly Services (July 2011) - Posted 9/26/11
- 11-36 - Moving and Handling Tangible Personal Property (July 2011) - Posted 9/23/11
- 96-26 - Moving Company (Purchse and Sale of Boxes (September 1996)
- 11-18 - Multi-level Marketing Sales (June 2011) - Posted 8/12/11
- 00-05 - Municipal Recreation Facility--Receipts (January 2000)
- 97-38 - Municipal Water Treatment System - Water Pipe Installation (September 1997)
- 00-25 - Natural Gas (August 2000)
- 12-15 Natural Gas Sold to Manufacturers (August 2012) - Posted 9/13/12
- 99-09 - NEXUS--Leasing Real Property (March 1999)
- 05-25 - NEXUS-One Employee in State Satisfies Physical Presence Requirement (December 2005)
- 96-16 - NEXUS--Physical Presence Requirement (April 1996)
- 98-26 - NEXUS--Tax Liability From NEXUS of Subsidiary (June 1998)
- 95-03 - Non-Resident Dealers (January 1995)
- 05-10 - Nursery Sales of Items Other Than Plants (June 2005)
- 00-47 - Occasional and Isolated Sales--Corporate Reorganization (November 2000)
- 13-03 - Online Advertising and Database Services (January 2013) - Posted 2/20/13
- 11-22 - Online Customer Tracking and Referral (June 2011) - Posted 8/12/11
- 11-21 - Online Database (June 2011) - Posted 12/19/11
- 11-58 - Online Software Applications (October 2011) - Posted 11/16/11
- 07-01 - On-site Copy and Fax Center (January 2007)
- 07-04 - Overnight Rental Units and Related Units and Related Service Charges (February 2007)
- 03-10 - Packaging Material (October 2003)
- 98-07 - Pallet Caps--Industrial Machinery (March 1998)
- 02-02 - Pallets--Used for Storage and Shipment of Product (February 2002)
- 96-25 - Paving Contractor (August 1996)
- 11-32 - Physical Therapy Equipment (July 2011) - Posted 8/17/11
- 96-38 - Picking Tickets (December 1996)
- 01-25 - Points Earned Through Promotional Program (October 2001)
- 99-11 - Pollution Control (March 1999)
- 13-06 - Pollution Control Credit & Industrial Machinery Exemption and Landfills (February 2013) - Posted 3/26/13
- 98-29 - Pollution Control Credits (June 1998)
- 02-29 - Pollution Control - Dust Removal & Collection (August 2002)
- 96-08 - Pollution Control Facility (February 1996)
- 97-48 - Pollution Control Facilities and Industrial Machinery (October 1997)
- 01-21 - Pool and Spa Installation (October 2001)
- 11-56 - Poultry Environmental Control Systems (October 2011) - Posted 11/16/11
- 12-21 - Prescription Drug Exemption for In-Vitro Diagnostic Reagents (October 2012) - Posted 11/19/12
- 00-30 - Printed Bond Forms For Agent of Governmental Entity (September 2000)
- 98-06 - Printed Material--Free Magazines Printed in Tennessee and Mailed By Printer (February 1998)
- 96-24 - Printed Material--(Printed in Tennessee and Sent Out-of-state) (August 1996)
- 01-15 - Printed Material--Processed in Tennessee-Mailed Out-of-state (July 2001)
- 95-26 - Printed Material--(Stored) (July 1995)
- 99-14 - Printed Materials Shipped From Tennessee (May 1999)
- 00-03 - Private Non-profit University Construction (January 2000)
- 00-51 - Program Materials Used By 501(c) Organization (December 2000)
- 02-39 - Promotional Items (November 2002)
- 11-47 - Prosthetic Device (September 2011) - Posted 11/1/11
- 97-11 - Publications Shipped to Customer From Out-of-state (April 1997)
- 08-08 - Purchase of Telecommunication Services By Internet Service Providers (February 2008)
- 06-36 - Qualified Headquarters Facility Credit (October 2006)
- 11-06 - Qualified Headquarters Facility Credit (March 2011) - Posted 12/7/11
- 10-23 - Quality Control Testing Equipment and Industrial Machinery Exemption (November 2010) - Posted 5/5/11
- 06-40 - Registration and Reporting Requirements For Affiliated Entities (December 2006)
- 98-14 - Reimbursed Expenses-Programming and Computer Consulting Services (March 1998)
- 11-57 - Rental of Space for Trade Shows (October 2011) - Posted 11/16/11
- 02-24 - Rental With Operator (July 2002)
- 98-54 - Repair or Storage of Railroad Rolling Stock (December 1998)
- 02-21 - Repair Service-Appearance Reconditioning (June 2002)
- 00-52 - Resale Certificate (December 2000)
- 95-09 - Restaurants (March 1995)
- 97-30 - Retail Facility Built on State Line (July 1997)
- 11-49 - Retention of Imaged Invoices (September 2011) - Posted 11/1/11
- 08-18 - Sale and Installation of Above-ground Swimming Pools (March 2008)
- 00-21 - Sand Installation of Sod (July 2000)
- 00-49 - Sale and Storage Exhibits (November 2000)
- 06-31 - Sale of Access to Online Database (September 2006)
- 04-19 - Sale of Hardcopy Records and Electronic Records (July 2004)
- 11-64 - Sales for Resale (November 2011) - Posted 1/4/12
- 06-32 - Sales of Certain Gases and Local Taxation (September 2006)
- 11-67 - Sales of Lawnmowers to Qualified Farmers/Nurserymen (December 2011) - Posted 1/4/12
- 01-30 - Sales of Property Used to Fulfill Government Contract (December 2001)
- 01-26 - Sales of Trailers as Farm Machinery and For Removal From the State (October 2001)
- 04-13 - Sales Tax Medical Equipment and Supplies - Items Billed Through TennCare (April 2004)
- 12-06 - Sales Price and Trade-ins (June 2012) - Posted 9/13/12
- 03-03 - SAMPLES (February 2003)
- 04-25 - School Books Exemption (August 2004)
- 99-38 - School Pictures--Fund Raising (December 1999)
- 97-44 - School Pictures Sold to Students and Parents (October 1997)
- 98-38 - School Lunch Exemption (September 1998)
- 02-01 - Scrap--Products Scrapped After Order Cancelled (February 2002)
- 02-37 - Security Systems--Sales and Installation (October 2002)
- 96-11 - Seeds and Fertilizer (March 1996)
- 02-27 - Services--Consulting, Inventory Information, Lot Rental (August 2002)
- 04-37 - Shipment Inside and Outside Tennessee (November 2004)
- 04-33 - Shipment Inside and Outside of Tennessee (September 2004)
- 00-26 - Shipment Inside and Outside of Tennessee (August 2000)
- 97-12 - Shipment of Tangible Personal Property (May 1997)
- 07-13 - Shipments--Use Tax Shipments Into Tennessee (May 2007)
- 97-22 - Shipping and Handling Charges (June 1997)
- 11-15 - Shop Drawings (June 2011) - Posted 8/12/11
- 01-34 - Signs--Custom Made
- 11-60 - Single Article Cap (October 2011) - Posted 12/7/11
- 98-27 - Single Article Cap--Building Kits (June 1998)
- 08-17 - Single Article Cap--Bundled Computer Software (February 2008)
- 00-15 - Single Article Cap--Computer Software Maintenance Agreements (June 2000)
- 98-16 - Single Article Cap--Computer Systems (March 1998)
- 95-33 - Single Article Cap--Digital Switching Systems (September 1995)
- 08-24 - Single Article Limitation--Computer Software and Optional Maintenance Agreements (March 2008)
- 11-29 - Software Configuration Services (June 2011) - Posted 9/23/11
- 07-35 - Software--Monthly Subscription Fee For Web-based Software and Services (November 2007)
- 02-04 - Software--Out-of-state Developer (March 2002)
- 95-13 - Solid Waste Incinerator (April 1995)
- 03-08 - Sprinkler System Testing (September 2003)
- 11-19 - Sports and Fitness Center Membership Fees (June 2011) - Posted 8/15/11
- 04-07 - Store Supplies-Use In Retail Outlets/Subsidiaries (February 2004)
- 96-04 - Supplies For Use Outside Tennessee (January 1996)
- 01-16 - Tangible Personal Property--Stored, Resold and Used By Taxpayer (July 2001)
- 99-20 - Tanks--Industrial Machinery (May 1999)
- 06-05 - Taxability of Publications (March 2006)
- 96-09 - Telecommunications--Internet (March 1996)
- 96-13 - Telecommunications--Internet (March 1996)
- 95-18 - Telecommunications--Paging (June 1995)
- 96-18 - Telecommunications--Paging (June 1996)
- 08-19 - Telecommunications--Sale of DSL Services (March 2008)
- 97-36 - Telecommunications--Satellite Programming (August 1997)
- 95-37 - Telecommunications--Satellite T.V. (November 1997)
- 08-23 - Telecommunications--Telephone Answering Services (March 2008)
- 95-35 - Theatrical Sets (November 1995)
- 12-12 - Third Party Manufacturing Assistance (July 2012) - Posted 1/8/13
- 12-08 - Transfer Fee for Vehicle Test Drive (June 2012) - Posted 7/27/12
- 96-28 - Travel Entertainment Packages (October 1996)
- 97-02 - Utility Poles, Anchors Guys and Conduits (January 1997)
- 96-33 - Utility Pole Sales (October 1996)
- 03-07 - Vending Machine Sales (September 2003)
- 00-09 - Videotapes--Production of Original Videotape (April 2000)
- 00-41 - Vision Devices and Daily Living Skill Supplies (October 2000)
- 97-61 - Warehouse and Material Handling Equipment--Transfer to Subsidiary (December 1997)
- 96-06 - Warranty or Service Contracts (February 1996)
- 04-20 - Warranty Contracts & Services Covered By Warranty Contracts (July 2004)
- 97-50 - Water Treatment Additives--Boilers and Cooling Towers (December 1997)
- 02-20 - Web Site Development, Maintaining and Hosting (June 2002)
- 08-22 - Weight Loss Program Offered by Fitness Center (March 2008)
- 96-23 - Weight Loss Seminar Fees and Materials (July 1996)
- 12-29 - Wireless Phone Provider's Phone Replacement Program (November 2012) - Posted 1/8/13
- 12-30 - Wireless Phone Provider's Customer Loyalty Program (November 2012) - Posted 1/8/13
- 97-26 - Yachts (Foreign) (June 1997)