For easier searching, the Sales and Use Tax Important Notices are organized by year. Click on the year below to view the appropriate notices.
| JUNE 2008 |
08-03 LOCAL SALES TAX RATE CHANGE - CITY OF MORRISTOWN (PDF) |
| MARCH 2008 |
08-02 LOCAL SALES TAX RATE CHANGE - CITY OF MCEWEN (PDF) |
| JANUARY 2008 |
08-01 VETERINARIANS (PDF) |
| DECEMBER 2007 |
07-22 MEDICAL EQUIPMENT (PDF) |
| DECEMBER 2007 |
07-21 TELECOMMUNICATIONS USED BY INTERNET SERVICE PROVIDERS (PDF) |
| DECEMBER 2007 |
07-20 DELIVERY CHARGES (PDF) |
| DECEMBER 2007 |
07-19 COUNTY CLERKS NOTICE SALES TO FARMERS, TIMBER HARVESTERS & NURSERY OPERATORS (PDF) |
| DECEMBER 2007 |
07-18 PRESCRIPTION DRUGS (PDF) |
| DECEMBER 2007 |
07-07 MOTOR VEHICLE SALES TO MEMBERS OF THE ARMED FORCES (PDF) |
| DECEMBER 2007 |
07-17 ENERGY FUELS FOR RESIDENTIAL USE (PDF) |
| DECEMBER 2007 |
07-16 CASKETS AND BURIAL VAULTS (PDF) |
| DECEMBER 2007 |
07-15 LEASE OR RENTAL OF TANGIBLE PERSONAL PROPERTY (PDF) |
| NOVEMBER 2007 |
07-14 STATE TAX RATE CHANGE ON FOOD (PDF) |
| NOVEMBER 2007 |
07-11 LOCAL SALES TAX RATE CHANGE - CITY OF BENTON (PDF) |
| NOVEMBER 2007 |
07-10 COMPLIMENTARY BREAKFAST (PDF) |
| NOVEMBER 2007 |
07-12 FARMERS TIMBER HARVESTERS & NURSERY OPERATORS (PDF) |
| NOVEMBER 2007 |
07-13 RETAILERS NOTICE SALES TO FARMERS, TIMBER HARVESTERS & NURSERYMEN (PDF) |
| SEPTEMBER 28, 2007 |
07-09 SALES AND USE TAX EXEMPTION FOR STATE AND FEDERALLY CHARTERED CREDIT UNIONS (PDF) |
| MAY 24, 2007 |
07-03 LOCAL SALES TAX RATE CHANGE - DEKALB COUNTY (PDF) |
| MARCH 5, 2007 |
07-01 LOCAL SALES TAX RATE CHANGE - COFFEE COUNTY (PDF) |
| JUNE 2, 2006 |
06-04 LOCAL SALES TAX RATE CHANGE - ANDERSON COUNTY (PDF) |
| MARCH 21, 2006 |
06-02 LOCAL SALES TAX RATE CHANGE - MARION COUNTY (PDF) |
| OCTOBER 27, 2005 |
05-20 TELECOMMUNICATIONS (PDF) |
| OCTOBER 27, 2005 |
05-19 BUNDLED TRANSACTIONS-TELECOMMUNICATIONS, AUDIO AND VIDEO PROGRAMMING AND RELATED SERVICES (PDF) |
| SEPTEMBER 12, 2005 |
05-18 FILING DEADLINES FOR TAXPAYERS AFFECTED BY HURRICANE KATRINA (PDF) |
| AUGUST 29, 2005 |
05-03 ANIMAL BATHING (PDF) |
| SEPTEMBER 13, 2004 |
04-35 SALES OF INTERNATIONAL AND INTERSTATE TELECOMMUNICATIONS USED IN THE OPERATION OF QUALIFIED CALL CENTER (PDF) |
| AUGUST 9, 2004 |
04-33 BUNDLED TRANSACTIONS - TELECOMMUNICATIONS AND RELATED SERVICES (PDF) |
| JULY 19, 2004 |
04-13 TELECOMMUNICATIONS (PDF) |
| JULY 19, 2004 |
04-14 MOTOR VEHICLE SALES TO MEMBERS OF THE ARMED FORCES (PDF) |
| JULY 19, 2004 |
04-15 MOTOR VEHICLE DETAILING AND REPAIR (PDF) |
| JULY 19, 2004 |
04-20 LEASED VEHICLES - SALES TAX APPLICATION TO DAMAGE SETTLEMENTS (PDF) |
| JULY 1, 2004 |
04-16 CONTRACTOR'S USE TAX (PDF) |
| JULY 1, 2004 |
04-17 EXCISE TAX CREDIT FOR DONATIONS TO QUALIFIED SCHOOL SUPPORT ORGANIZATIONS (PDF)
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CERTIFICATION FORM - EXCISE TAX DEDUCTION FOR DONATION TO QUALIFIED PUBLIC SCHOOL SUPPORT ORGANIZATION (PDF)
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| JULY 1, 2004 |
04-19 SALES AND REPAIRS OF HELICOPTERS (PDF) |
| JULY 1, 2004 |
04-22 POLLUTION CONTROL (PDF) |
| JULY 1, 2004 |
04-25 EXEMPTION FOR VEHICLES AND TRAILERS USED IN INTERSTATE COMMERCE (PDF) |
| JANUARY 30, 2004 |
04-03 SALES AND USE TAX CHANGES FOR INTERNET ACCESS (PDF) |
| AUGUST 2003 |
03-25 SALES TAX EXEMPTIONS FOR GOVERNMENTAL ENTITIES (PDF) |
| JULY 2003 |
03-14 TAX ON SALES OF ITEMS SOLD FOR $0.25 OR LESS FROM VENDING MACHINES OPERATED FOR THE BENEFIT OF CHARITABLE NONPROFIT ORGANIZATIONS (PDF) |
| JULY 2003 |
03-22 NONPROFIT SALES OR USE TAX-EXEMPT ORGANIZATIONS-EXPLANATION OF ALLOWABLE USE OF AN EXEMPTION CERTIFICATE (PDF) |
| JUNE 2003 |
03-21 NONPROFIT SALES OR USE TAX-EXEMPT ORGANIZATIONS EXEMPTION CERTIFICATE UPDATE (PDF) |
| MARCH 2003 |
03-06 UPDATE ON FREQUENT ERRORS IN COMPLETING THE SALES AND USE TAX RETURN (PDF) |
| FEBRUARY 2003 |
03-05 RENEWAL OF SALES AND USE TAX EXEMPTIONS (PDF) |
| JANUARY 2003 |
03-02 REPORTING USE TAX FOR LUMP SUM CONTRACTS EFFECTIVE PRIOR TO JULY 15, 2002 (PDF) |
| DECEMBER 2002 |
ACTIVITIES OF OUT-OF-STATE DEALERS THAT REQUIRE REGISTRATION FOR TENNESSEE SALES AND USE TAX (PDF) |
| OCTOBER 2002 |
ERRORS IN FILING THE REVISED SALES AND USE TAX RETURN (PDF) - As of Jan. 1, 2008, the sales tax rate on food was changed to 5.5%. Please see notice 07-14 for more information. |
| AUGUST 2002 |
NONPROFIT ENTITIES MAKING VENDING MACHINE SALES (PDF) - As of Jan. 1, 2008, the sales tax rate on food was changed to 5.5%. Please see notice 07-14 for more information. |
| JULY 2002 |
2002 SALES AND USE TAX RATE CHANGES - ALL TENNESSEE BOAT AND MOTOR VEHICLE DEALERS (PDF) |
| JULY 2002 |
2002 SALES AND USE TAX RATE CHANGES - MANUFACTURED HOMES (PDF) |
| JULY 2002 |
2002 VENDING MACHINE TAX CHANGE (PDF) |
| JULY 2002 |
SALES AND USE TAX ON CANDY (PDF) - As of Jan. 1, 2008, the sales tax rate on food was changed to 5.5%. Please see notice 07-14 for more information. |
| JULY 2002 |
SALES AND USE TAX ON DIETARY SUPPLEMENTS UNDER PUBLIC CHAPTER 856 (PDF) - As of Jan. 1, 2008, the sales tax rate on food was changed to 5.5%. Please see notice 07-14 for more information. |
| JULY 2002 |
SALES AND USE TAX ON FOOD AND FOOD INGREDIENTS UNDER PUBLIC CHAPTER 856 (PDF) - As of Jan. 1, 2008, the sales tax rate on food was changed to 5.5%. Please see notice 07-14 for more information. |
| JULY 2002 |
SALES AND USE TAX ON PREPARED FOOD (PDF) - As of Jan. 1, 2008, the sales tax rate on food was changed to 5.5%. Please see notice 07-14 for more information. |
| JULY 2002 |
CONTRACTORS AND SUBCONTRACTORS - CHANGES IN STATE SALES AND USE TAX RATE (PDF) |
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CONTRACTORS SUPPLEMENTAL SCHEDULE FOR REFUNDS (PDF) |
| JULY 2002 |
2002 SALES AND USE TAX RATE CHANGES (PDF) - As of Jan. 1, 2008, the sales tax rate on food was changed to 5.5%. Please see notice 07-14 for more information. |
| JULY 2002 |
TELEVISION AND TELECOMMUNICATIONS PROVIDERS 2002 SALES OR USE TAX RATE CHANGE (PDF) |
| JULY 2002 |
ALL TENNESSEE WATER UTILITIES 2002 SALES AND USE TAX RATE CHANGE (PDF) |
| MAY 2002 |
SALES TAX CHANGES FOR TELECOMMUNICATIONS SERVICES (PDF) |
| MAY 2002 |
PURCHASES BY FEDERAL GOVERNMENT EMPLOYEES (PDF) |
| APRIL 2002 |
SALES AND USE TAXABILITY FOR SALES, INSTALLATION AND REPAIR OF MANUFACTURED STRUCTURES (PDF) |
| APRIL 2002 |
REPOSSESSION CREDIT AND MANUFACTURED STRUCTURES (PDF) |
| OCTOBER 2001 |
SHORT-TERM LEASE OR RENTAL OF PRIVATE RESIDENCES, HOMES, CONDOS AND OTHER ACCOMODATIONS (PDF) |
| OCTOBER 2001 |
SALES AND USE TAXABILITY OF GOODS TRANSFERRED TO A CARRIER (PDF) |
| AUGUST 2001 |
SALES TAX RATE CHANGE FOR TELECOMMUNICATIONS SERVICES SOLD TO BUSINESSES (PDF) |
| JULY 2001 |
EXEMPTION FOR VEHICLES AND TRAILERS USED IN INTERSTATE COMMERCE (PDF) |
| JULY 2001 |
BUSINESS TAX ON SHORT-TERM RENTAL OF VACATION LODGING INCLUDING CABINS, COTTAGES AND CHALETS (PDF) |
| JULY 2001 |
LEASED MATERIAL HANDLING EQUIPMENT AND RACKING SYSTEMS (PDF) |
| MAY 2001 |
VARIABLE IMAGE PRINTING USED IN BILLING AND OTHER PRINT-MAIL SERVICES (PDF) |
| FEBRUARY 2001 |
SALES TAX ON PIT PASSES AND CREW PASSES (PDF) |
| FEBRUARY 2001 |
SALES TAX EXEMPTION FOR QUALIFIED POULTRY FEED (PDF) |
| OCTOBER 2000 |
SALES AND USE TAX AND GROSS RECEIPTS TAX ON PREPAID TELEPHONE CALLING CARDS (PDF) |
| OCTOBER 2000 |
SALES AND USE TAX ON TRAILERS FOR FARMERS AND NURSERIES (PDF) |
| SEPTEMBER 2000 |
SALES AND USE TAX ON FABRICATION OF ASPHALT (PDF) |
| NOVEMBER 1999 |
SALES AND USE TAX RECORD-KEEPING REQUIREMENTS (PDF) |
| OCTOBER 1999 |
NURSERY PRODUCTS PURCHASES BY LANDSCAPE CONTRACTORS (PDF) |
| AUGUST 1999 |
SALES OF TELEVISION PROGRAMMING AND TELECOMMUNICATIONS TO HOTELS, MOTELS AND FOR-PROFIT HOSPITALS (PDF) |
| AUGUST 1999 |
CABLE TELEVISION, WIRELESS CABLE TELEVISION AND DIRECT-TO-HOME SATELLITE SERVICES (PDF) |
| JUNE 1999 |
IMPORTANT NOTICE CHANGE IN TENNESSEE STATE TREASURER'S ACH BANKING SERVICES CONTRACT JULY 1, 1999 (PDF) |
| DECEMBER 1998 |
SALES AND USE TAXABILITY OF DROP SHIPMENT DELIVERY (PDF) |
| JULY 1998 |
SALES TAX EXEMPTION FOR TIMBER-HARVESTING EQUIPMENT (PDF) |
| JULY 1998 |
EXEMPTIONS FOR REPAIR OF FARM EQUIPMENT AND MACHINERY (PDF) |
| JUNE 1998 |
SALES TAX APPLICATION TO TENNCARE (PDF) |
| MAY 1998 |
FILM AND PHOTOGRAPHIC PROCESSORS (PDF) |
| MARCH 1998 |
COMPUTER SOFTWARE SERVICES SUBJECT TO SALES AND USE TAX (PDF) |
| MARCH 1997 |
LOCAL SALES TAXABILITY ON DIRECT-TO-HOME SATELLITE (PDF) |
| JANUARY 1997 |
LEASING OF TANGIBLE PERSONAL PROPERTY (PDF) |
