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Important Tax Rulings for County Clerks

Sales and Use Tax Rulings

01-26	SALES OF TRAILERS AS FARM MACHINERY AND FOR REMOVAL FROM THE STATE (PDF) - October 2001
96-06	WARRANTY OR SERVICE CONTRACTS ( PDF) - February 1996
00-47	OCCASIONAL AND ISOLATED SALES--CORPORATE REORGANIZATION (PDF) - November 2000
02-17	LIMITED LIABILITY COMPANY--TRANSFER OF ASSETS FROM CORPORATION TO LLC (PDF) - June 2002
00-06	LIMITED LIABILITY COMPANY--QUALIFIED SUBCHAPTER S SUBSIDIARY--TRANSFER ASSETS (PDF) - February 2000

Motor Vehicle Rulings

98-03	MOTOR VEHICLES--DEMONSTRATORS (PDF) - February 1998
95-01	MOTOR VEHICLES--FABRICATED (PDF) - January 1995
02-07	MOTOR VEHICLES--LEASED VEHICLE RELOCATED OUTSIDE TENNESSEE (PDF) - March 2002
95-24	MOTOR VEHICLES--LEASES (PDF) - July 1995
95-28	MOTOR VEHICLES--LEASES (PDF) - July 1995
96-29	MOTOR VEHICLES--PARTS PURCHASES FOR USE OUT-OF-STATE (PDF) - October 1996
95-41	MOTOR VEHICLES--POLICE CARS (PDF) - December 1995
00-07	MOTOR VEHICLES--TRADE-IN (PDF) - February 2000
04-36	MOTOR VEHICLES--USED IN INTERSTATE COMMERCE (PDF) - November 2004

Business Tax Rulings

07-12	BUSINESS TAX TIMESHARE INDUSTRY - OFF PREMISES CONTACT BUSINESSES (PDF) - May 2007
04-10	BUSINESS TAX SERVICES PROVIDED TO STATE OR LOCAL GOVERNMENT (PDF) - March 2004
00-35	DELIVERY COORDINATION SERVICES (PDF) - October 2000
01-04	DOUBLE TAXATION (PDF) - March 2001
06-12	IS INCOME FROM ORIGINATION FEES AND BROKERAGE COMMISSIONS SUBJECT TO BUSINESS TAX? (PDF) - April 2006
99-32	FOREIGN CORPORATION-TREATY-FREE TRADE ZONE (PDF) - December 1999
97-25	MANAGEMENT AND HEALTH SERVICES (PDF) - June 1997
05-14	MEDICAL EQUIPMENT LEASED BY HOSPITALS TO PATIENTS (PDF) - June 2005
06-33	ORIGINATION FEES AND BROKERAGE COMMISSIONS (PDF) - September 2006
99-21	OVERNIGHT LODGING AND MANAGEMENT SERVICES (PDF) - June 1999
98-34	PASS THROUGH TO AUTOMOBILE PURCHASER (PDF) - July 1998
98-35	PASS THROUGH TO AUTOMOBILE PURCHASER (PDF) - July 1998
04-31	PAYMENTS TO CONTRACTORS (PDF) - September 2004
00-19	PURCHASING ACCOUNTS RECEIVABLES (PDF) - July 2000
97-30	RETAIL FACILITY BUILT ON STATE LINE (PDF) - July 1997
99-07	SEASONAL DEALER (PDF) - March 1999
04-15	TEMPORARY LABOR SERVICE (PDF) - June 2004