Sales and Use Tax

9/06/2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-41.pdf" target="_blank">00-41</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-24.pdf" target="_blank">11-24</a> April, 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-12.pdf" target="_blank">Internet - Fee to Access Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-13.pdf" target="_blank">Internet - Treading of Agricultural Commodity</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-47.pdf" target="_blank">Prosthetic Device</a> Aug. 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-29.pdf" target="_blank">96-29</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-48.pdf" target="_blank">Installation of Widow Treatments and Cubical Curtains</a> Aug. 1996 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-01.pdf" target="_blank">15-01</a> Aug. 1997 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-19.pdf" target="_blank">Exemption for Packaging - Crates Used for Transporting Products</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-15.pdf" target="_blank">12-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-32.pdf" target="_blank">01-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-11.pdf" target="_blank">08-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-07.pdf" target="_blank">Maintenance Contract and Repair Work</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-24.pdf" target="_blank">Motor Vehicles - Leases</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-09.pdf" target="_blank">95-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-09.pdf" target="_blank">Divisible Agreements in a Single Contract</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-06.pdf" target="_blank">Qualified Headquarters Facility Credit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-05.pdf" target="_blank">Industrial Machinery Exemption - Items in Manufacturing Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-09.pdf" target="_blank">Church Construction</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-23.pdf" target="_blank">02-23</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/10-27.pdf" target="_blank">Guaranteed Auto Protection Waivers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-05.pdf" target="_blank">04-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-64.pdf" target="_blank">Medical Equipment and Supplies - Seprafilm</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-16.pdf" target="_blank">06-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-08.pdf" target="_blank">Pollution Control Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-10.pdf" target="_blank">14-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-26.pdf" target="_blank">Shipment Inside and Outside of Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-20.pdf" target="_blank">96-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-06.pdf" target="_blank">Warranty or Service Contracts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-09.pdf" target="_blank">Videotapes - Production of Original Videotape</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-60.pdf" target="_blank">11-60</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-07.pdf" target="_blank">Store Supplies - Use in Retail Outlets or Subsidiaries</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-04.pdf" target="_blank">Hotel Rooms - Deposits, Early Departure Fees</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-29.pdf" target="_blank">Mail Order Sales</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-08.pdf" target="_blank">Information and Data Processing Services </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-31.pdf" target="_blank">11-31</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-07.pdf" target="_blank">03-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-29.pdf" target="_blank">Wireless Phone Provider - Phone Replacement Program</a> 8/12/2011 9/23/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-53.pdf" target="_blank">Industrial Machinery Exemption - Cleaning Supplies</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-35.pdf" target="_blank">Theatrical Sets</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-05.pdf" target="_blank">24-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-04.pdf" target="_blank">19-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-19.pdf" target="_blank">01-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-05.pdf" target="_blank">Athletic Tournament Hosted by Organization at Tennessee Location</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-05.pdf" target="_blank">00-05</a> 04/01/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-25.pdf" target="_blank">05-25</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-10.pdf" target="_blank">21-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-22.pdf" target="_blank">12-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-40.pdf" target="_blank">97-40</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-01.pdf" target="_blank">Motor Vehicles - Fabricated</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-06.pdf" target="_blank">Limited Liability Company - Qualified Subchapter S Subsidiary - Transfer Assets</a> 01/25/2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-27.pdf" target="_blank">97-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-13.pdf" target="_blank">96-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-11.pdf" target="_blank">97-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-25.pdf" target="_blank">Paving Contractor</a> 2/20/2013 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-03.pdf" target="_blank">On-Hold Messaging, VideoCast Programming, and Overhead Music Services </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-30.pdf" target="_blank">02-30</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-02.pdf" target="_blank">Hospital Food in Cafeterias and Used by Patients</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-03.pdf" target="_blank">01-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-11.pdf" target="_blank">Computer Consulting Service by Out-of-state Vendor - NEXUS</a> July 2001 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-01.pdf" target="_blank">02-01</a> July 2000 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-06.pdf" target="_blank">96-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-21.pdf" target="_blank">12-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-08.pdf" target="_blank">Purchase of Telecommunication Services by Internet Service Providers</a> 10/02/2018 12/07/2016 May 2007 July 2006 July 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-26.pdf" target="_blank">97-26</a> July 2003 July 2002 Dec. 2015 Dec. 2016 May 2012 Dec. 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-27.pdf" target="_blank">Dermal Fillers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-18.pdf" target="_blank">11-18</a> Dec. 2012 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-06.pdf" target="_blank">Print and Electronic Magazines, Publications, and Databases </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-10.pdf" target="_blank">Irrigation and IV Solutions, Sterile Water</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-07.pdf" target="_blank">Out-of-State Sales Shipped to Transload Facility in Tennessee </a> Dec. 2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-18.pdf" target="_blank">98-18</a> May 2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-13.pdf" target="_blank">Sales Tax Medical Equipment and Supplies - Items Billed Through Tenncare</a> May 2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-03.pdf" target="_blank">Construction - Electrical Distribution System</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-20.pdf" target="_blank">Disposable Restaurant Utensils</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-19.pdf" target="_blank">Sports and Fitness Center Membership Fees</a> Dec. 2005 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-34.pdf" target="_blank">00-34</a> Dec. 2003 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-08.pdf" target="_blank">03-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-44.pdf" target="_blank">School Pictures Sold to Students and Parents</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-13.pdf" target="_blank">07-13</a> Dec. 2000 Dec. 2001 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-04.pdf" target="_blank">21-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-06.pdf" target="_blank">Liquidation and Merger of a Business</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-18.pdf" target="_blank">01-18</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-23.pdf" target="_blank">95-23</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-27.pdf" target="_blank">Business Assets - Sales</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-09.pdf" target="_blank">Restaurants</a> May 2020 Dec. 2006 Dec. 2007 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-35.pdf" target="_blank">EDGAR Filing System</a> July 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-33.pdf" target="_blank">04-33</a> 06/06/2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-41.pdf" target="_blank">Medical Equipment - Neonatal Incubators and Exemption for Prosthetics</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-16.pdf" target="_blank">NEXUS - Physical Presence Requirement</a> 07/09/2020 05/04/2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-25.pdf" target="_blank">94-25</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-54.pdf" target="_blank">11-54</a> July 2012 July 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-09.pdf" target="_blank">06-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-11.pdf" target="_blank">Seeds and Fertilizer</a> July 2019 July 2017 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-08.pdf" target="_blank">Online Advertising Platform; Data Processing Service </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-38.pdf" target="_blank">99-38</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-02.pdf" target="_blank">Packaging; Auto Dealer Labels </a> Sept. 2019 May 2001 Sept. 2018 May 2000 Sept. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-22.pdf" target="_blank">99-22</a> Sept. 2016 May 2006 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-62.pdf" target="_blank">97-62</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-05.pdf" target="_blank">Online Marketplace</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-05.pdf" target="_blank">20-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-03.pdf" target="_blank">97-03</a> July 1998 July 1997 July 1996 July 1995 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-08.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-24.pdf" target="_blank">02-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-12.pdf" target="_blank">96-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-49.pdf" target="_blank">00-49</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-23.pdf" target="_blank">98-23</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-02.pdf" target="_blank">Industrial Machinery Exemption and Freezer Racks</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-12.pdf" target="_blank">97-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-16.pdf" target="_blank">Medical Equipment and Supplies - Brand X Coil Systems</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-37.pdf" target="_blank">95-37</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-02.pdf" target="_blank">22-02</a> July 1999 11/06/2019 11/21/2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-02.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-19.pdf" target="_blank">Information Technology Staffing Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-10.pdf" target="_blank">05-10</a> Oct. 1997 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-34.pdf" target="_blank">Consulting and Computer Training Services</a> Oct. 1995 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-29.pdf" target="_blank">00-29</a> Oct. 1996 11/04/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-38.pdf" target="_blank">School Lunch Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-27.pdf" target="_blank">Health and Fitness Club</a> 07/02/2018 Dec. 1994 03/29/2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-13.pdf" target="_blank">Medical Equipment and Supplies - Items Billed Through Tenncare</a> Dec. 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-37.pdf" target="_blank">96-37</a> Dec. 1997 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-11.pdf" target="_blank">Medical Equipment and Supplies - Kidney Dialysis and Cardiovascular Heart Lung Machines</a> Dec. 1995 Dec. 1996 9/24/2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-20.pdf" target="_blank">13-20</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-02.pdf" target="_blank">Professional Membership Organization Fees and Dues </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-16a.pdf" target="_blank">Business Assets - Sale</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-17.pdf" target="_blank">95-17</a> Nov. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-23.pdf" target="_blank">Industrial Machinery - Packaging - Compressors, Boilers, Pallets and Chemicals</a> Nov. 2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-16.pdf" target="_blank">11-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-15.pdf" target="_blank">06-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-13.pdf" target="_blank">Containers - Used to Ship Product</a> Nov. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-04.pdf" target="_blank">Software - Out-of-state Developer</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-01.pdf" target="_blank">Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-21.pdf" target="_blank">Appliance Sales by Natural Gas Utility District</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-11.pdf" target="_blank">14-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-30.pdf" target="_blank">98-30</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-08.pdf" target="_blank">Gift Cards Imported into Tennessee for Distribution Both Inside and Outside the State</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-07.pdf" target="_blank">16-07</a> 07/07/2016 10/6/2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-06.pdf" target="_blank">07-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-36.pdf" target="_blank">Moving and Handling Tangible Personal Property</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-54.pdf" target="_blank">98-54</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-15.pdf" target="_blank">Natural Gas Sold to Manufacturers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-19.pdf" target="_blank">04-19</a> Nov. 2010 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-01.pdf" target="_blank">Medical Equipment and Supplies - Orthodontic Appliances and Devices</a> Nov. 2011 Nov. 2012 Nov. 2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-14.pdf" target="_blank">12-14</a> 10/12/2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-32.pdf" target="_blank">97-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-29.pdf" target="_blank">Gas Cylinders</a> Nov. 2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-09.pdf" target="_blank">15-09</a> Nov. 2015 Nov. 2016 Nov. 2017 8/7/2024 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/10-27.pdf" target="_blank">10-27</a> Aug. 2001 Aug. 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-05.pdf" target="_blank">Municipal Recreation Facility - Receipts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-26.pdf" target="_blank">00-26</a> Aug. 2004 Aug. 2000 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-17.pdf" target="_blank">Fabrication, Sales and Installation of Custom Work</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-20.pdf" target="_blank">99-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-47.pdf" target="_blank">11-47</a> Aug. 2008 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-19a.pdf" target="_blank">95-19a</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-37.pdf" target="_blank">Firewood, Wood Pellets and Fire Logs</a> Feb. 2008 Nov. 2001 Feb. 2007 Nov. 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-08.pdf" target="_blank">99-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-41.pdf" target="_blank">Motor Vehicles - Police Cars</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-05.pdf" target="_blank">21-05</a> Nov. 2007 Feb. 2000 Feb. 2002 Nov. 2004 Feb. 2001 Feb. 2004 Feb. 2003 Aug. 2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-02.pdf" target="_blank">02-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-01.pdf" target="_blank">Amusement Tax - Athletic Event</a> Aug. 2013 Aug. 2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-01.pdf" target="_blank">98-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-22.pdf" target="_blank">Farm Equipment and Machinery Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-08.pdf" target="_blank">Consulting and Computer Programming Services</a> Aug. 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-21.pdf" target="_blank">13-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-26.pdf" target="_blank">01-26</a> Aug. 2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-08.pdf" target="_blank">Items Sold at Retail</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-31.pdf" target="_blank">Calibration of Fuel Meters</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-22.pdf" target="_blank">Online Customer Tracking and Referral</a> Feb. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-29.pdf" target="_blank">Pollution Control Credits</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-29.pdf" target="_blank">Motor Vehicles - Parts Purchases for use Out-of-state</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-20.pdf" target="_blank">Fabrication, Sales and Installation of Awnings</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-10.pdf" target="_blank">98-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-06.pdf" target="_blank">Medical Equipment and Supplies - Home Health Care</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-64.pdf" target="_blank">97-64</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-12.pdf" target="_blank">03-12</a> Feb. 2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-43.pdf" target="_blank">Installation and Maintenance - Lighting Signs</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-34.pdf" target="_blank">97-34</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-26.pdf" target="_blank">NEXUS - Tax Liability from NEXUS of Subsidiary</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-07.pdf" target="_blank">Subscription-Based Online Platform and Mobile Application; Advertising Services </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-25.pdf" target="_blank">01-25</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-07.pdf" target="_blank">Online Training Courses</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-04.pdf" target="_blank">Converting Digital Products</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-17.pdf" target="_blank">Contractor (Systems Operated)</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-25.pdf" target="_blank">Points Earned Through Promotional Program</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-52.pdf" target="_blank">Country Club Capital Assessments</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-67.pdf" target="_blank">11-67</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-04.pdf" target="_blank">Manufacturing Services; Sales for Resale; Prescription Drugs; Research and Development </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-64.pdf" target="_blank">Sales for Resale</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-23.pdf" target="_blank">Guarantors' Payments</a> Feb. 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-13.pdf" target="_blank">08-13</a> Feb. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-36.pdf" target="_blank">07-36</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-27.pdf" target="_blank">00-27</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-05.pdf" target="_blank">18-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-15.pdf" target="_blank">Hotel Rooms - Ninety Day Continuous Occupancy</a> 2/4/2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-28.pdf" target="_blank">Exemption for Prosthetic Devices</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-20.pdf" target="_blank">04-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-09.pdf" target="_blank">99-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-17.pdf" target="_blank">Instructor-Led Webinars and Self-Study Online Courses</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-11.pdf" target="_blank">13-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-25.pdf" target="_blank">NEXUS - One Employee in State Satisfies Physical Presence Requirement</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-14.pdf" target="_blank">Management Services for Cooperative Advertising Funds</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-35.pdf" target="_blank">96-35</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-54.pdf" target="_blank">Repair or Storage of Railroad Rolling Stock</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-06.pdf" target="_blank">16-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-06.pdf" target="_blank">00-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-25.pdf" target="_blank">Consulting and Personnel Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-02.pdf" target="_blank">97-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-15.pdf" target="_blank">Cloud-Based Scheduling Services</a> 8/09/2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-06.pdf" target="_blank">Industrial Machinery Exemption - Copy Machines</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-39.pdf" target="_blank">Fabrication of Aluminum Weir Troughs</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-07.pdf" target="_blank">Continuous Occupancy of Hotels</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-19a.pdf" target="_blank">Health Club and Gold Club Dues and Fees</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-12.pdf" target="_blank">Third Party Manufacturing Assistance</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-18.pdf" target="_blank">95-18</a> Feb. 1995 Feb. 1996 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-50.pdf" target="_blank">Water Treatment Additives - Boilers and Cooling Towers</a> Feb. 1997 Feb. 1998 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-33.pdf" target="_blank">11-33</a> Feb. 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-17.pdf" target="_blank">Electric Generating Plant Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-03.pdf" target="_blank">00-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-20.pdf" target="_blank">95-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-22.pdf" target="_blank">Exempt Prosthetic Devices - Stent System</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-14.pdf" target="_blank">02-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-36.pdf" target="_blank">06-36</a> 6/1/2021 7/27/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-47.pdf" target="_blank">08-47</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-05.pdf" target="_blank">01-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-65.pdf" target="_blank">Monitoring and Repair Services</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-12.pdf" target="_blank">21-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-11.pdf" target="_blank">96-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-12.pdf" target="_blank">16-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-03.pdf" target="_blank">Sale of Various Edible Products</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-22.pdf" target="_blank">98-22</a> 02/22/2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-49.pdf" target="_blank">11-49</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-60.pdf" target="_blank">97-60</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-13.pdf" target="_blank">97-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-17.pdf" target="_blank">Limited Liability Company - Transfer of Assets From Corporation to LLC</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-09.pdf" target="_blank">94-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-21.pdf" target="_blank">00-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-02.pdf" target="_blank">Transfer of Computer Software</a> 5/10/2024 Aug. 2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-24.pdf" target="_blank">Industrial Machinery Exemption</a> Aug. 2024 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-31.pdf" target="_blank">99-31</a> Aug. 2021 Aug. 2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-06.pdf" target="_blank">Medical Equipment and Supplies - Kirschner Wires</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-31.pdf" target="_blank">Sale of Access to Online Databases</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-35.pdf" target="_blank">Medical Equipment and Supplies - Miscellaneous</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-15.pdf" target="_blank">Medical Equipment and Supplies - Vena Cava Filters</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-04.pdf" target="_blank">Medical Equipment and Supplies - Miscellaneous</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-10.pdf" target="_blank">Church Construction - Use Tax Liability</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-09.pdf" target="_blank">98-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-17.pdf" target="_blank">Consulting and Document Storage Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-25.pdf" target="_blank">Consulting and Computer Programming Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-10.pdf" target="_blank">13-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-27.pdf" target="_blank">Medical Equipment - Durable</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-34.pdf" target="_blank">01-34</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-02.pdf" target="_blank">Promotion, Sale and Delivery on Behalf of Disclosed Third Party Vendors</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-33.pdf" target="_blank">Single Article Cap - Digital Switching systems</a> 12/14/2017 4/15/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-14.pdf" target="_blank">Reimbursed Expenses - Programming and Computer Consulting Services</a> March 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-40.pdf" target="_blank">07-40</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-05.pdf" target="_blank">03-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-13.pdf" target="_blank">06-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-31.pdf" target="_blank">06-31</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-22.pdf" target="_blank">Billing Services - Performed Outside Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-24.pdf" target="_blank">Rental with Operator</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-10.pdf" target="_blank">Medical Equipment and Supplies - Heart Patients</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-09.pdf" target="_blank">Computer Consulting Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-01.pdf" target="_blank">12-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-25.pdf" target="_blank">95-25</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-11.pdf" target="_blank">94-11</a> 10/16/2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-13.pdf" target="_blank">Installation of Custom Made Tangible Personal Property</a> 12/7/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-20.pdf" target="_blank">02-20</a> 12/7/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-37.pdf" target="_blank">02-37</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-21.pdf" target="_blank">Prescription Drug Exemption for In-vitro Diagnostic Reagents</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-27.pdf" target="_blank">01-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-06.pdf" target="_blank">08-06</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-04.pdf" target="_blank">Databases Services and an Internet-Based Information Service </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-33.pdf" target="_blank">Shipment Inside and Outside Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-04.pdf" target="_blank">15-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-09.pdf" target="_blank">03-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-04.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-04.pdf" target="_blank">20-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-24.pdf" target="_blank">95-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-11.pdf" target="_blank">Services and Software Furnished by Contract Personnel During a Software Development Project</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-13.pdf" target="_blank">14-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-35.pdf" target="_blank">97-35</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-20.pdf" target="_blank">12-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-25.pdf" target="_blank">00-25</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-13.pdf" target="_blank">04-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-04.pdf" target="_blank">13-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-27.pdf" target="_blank">11-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-48.pdf" target="_blank">11-48</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-09.pdf" target="_blank">13-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-33.pdf" target="_blank">96-33</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-47.pdf" target="_blank">Medical Oxygen</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-16.pdf" target="_blank">Industrial Machinery Exemption</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-08.pdf" target="_blank">18-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-20.pdf" target="_blank">Installation - Real Property</a> 10/16/2019 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-05.pdf" target="_blank">23-05</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-01.pdf" target="_blank">19-01</a> 01/20/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-26.pdf" target="_blank">Moving Company (Purchase and Sale of Boxes)</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-27.pdf" target="_blank">96-27</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-01.pdf" target="_blank">Sales of Event Tickets through Online Platform</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-21.pdf" target="_blank">Repair Service - Appearance Reconditioning</a> 10/4/2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-18.pdf" target="_blank">Industrial Machinery - Multiple Plants</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-36.pdf" target="_blank">Equipment - Lease Agreement vs. Service Agreement</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-03.pdf" target="_blank">95-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-06.pdf" target="_blank">Application of Tennessee Sales and Use Tax to Federal Like-kind Exchange Transaction</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-05.pdf" target="_blank">05-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-42.pdf" target="_blank">Contributions of Assets and Cash</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-60.pdf" target="_blank">Single Article Cap</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-12.pdf" target="_blank">99-12</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-01.pdf" target="_blank">Live and On-demand Fitness Classes </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-36.pdf" target="_blank">97-36</a> 10/17/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-21.pdf" target="_blank">02-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-17.pdf" target="_blank">99-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-03.pdf" target="_blank">98-03</a> 01/11/2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-14.pdf" target="_blank">06-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-20.pdf" target="_blank">Tanks - Industrial Machinery</a> 11/19/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-16a.pdf" target="_blank">95-16a</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/10-24.pdf" target="_blank">10-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-09.pdf" target="_blank">Membership Dues</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-11.pdf" target="_blank">21-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-03.pdf" target="_blank">Samples</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-28.pdf" target="_blank">Marketing Company - Multi-level</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-09.pdf" target="_blank">16-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-14.pdf" target="_blank">99-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-39.pdf" target="_blank">97-39</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-12.pdf" target="_blank">Flooring Materials</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-13.pdf" target="_blank">Medical Equipment and Supplies - Uretal Catheters</a> May 1999 May 1998 May 1997 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-10.pdf" target="_blank">Custom Software, Mixed Transaction; Severable Contract </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-07.pdf" target="_blank">13-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-06.pdf" target="_blank">03-06</a> 10/07/2019 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-01.pdf" target="_blank">95-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-52.pdf" target="_blank">11-52</a> 1/22/2013 1/22/2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/10-23.pdf" target="_blank">10-23</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-05.pdf" target="_blank">Call Tracking Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-10.pdf" target="_blank">94-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-01.pdf" target="_blank">07-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-05.pdf" target="_blank">Cloud Collaboration Service</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-05.pdf" target="_blank">Exemption for textbooks</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-28.pdf" target="_blank">96-28</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-32.pdf" target="_blank">11-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-19.pdf" target="_blank">95-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-16.pdf" target="_blank">12-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-38.pdf" target="_blank">Document Management Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-48.pdf" target="_blank">98-48</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-48.pdf" target="_blank">08-48</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-07.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-08.pdf" target="_blank">96-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-37.pdf" target="_blank">97-37</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-16.pdf" target="_blank">99-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-20.pdf" target="_blank">Computer Software Maintenance Contracts</a> Oct. 2019 Oct. 2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-10.pdf" target="_blank">96-10</a> Oct. 2018 Oct. 2015 Oct. 2014 Oct. 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-06.pdf" target="_blank">Medical Equipment - Real vs. Tangible Personal Property</a> Oct. 2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-61.pdf" target="_blank">97-61</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-30.pdf" target="_blank">Printed Bond Forms for Agent of Governmental Entity</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-28.pdf" target="_blank">98-28</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-20.pdf" target="_blank">00-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-41.pdf" target="_blank">Vision Devices and Daily Living Skill Supplies</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-41.pdf" target="_blank">95-41</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-05.pdf" target="_blank">Non-for-Profit Entity's Lease or Rental of Transportation Vehicles for Recreation Use </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-33.pdf" target="_blank">Exhaust Hoods - Realty vs. Personalty</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-08.pdf" target="_blank">Vehicle Subscription Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-34.pdf" target="_blank">99-34</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-11.pdf" target="_blank">01-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-07.pdf" target="_blank">98-07</a> Oct. 2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-25.pdf" target="_blank">98-25</a> Oct. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-37.pdf" target="_blank">04-37</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-34.pdf" target="_blank">Signs - Custom Made</a> May 1994 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-07.pdf" target="_blank">Vending Machine Sales</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-17.pdf" target="_blank">02-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-48.pdf" target="_blank">Credits - Bad Debts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-13.pdf" target="_blank">Fabrication of Industrial Products</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-09.pdf" target="_blank">Heat Transfer - Industrial Machinery</a> 8/16/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-39.pdf" target="_blank">Promotional Items</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-07.pdf" target="_blank">23-07</a> Mar. 2012 Mar. 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-10.pdf" target="_blank">Advertising and Marketing</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-31.pdf" target="_blank">Advertising Materials Shipped into Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-10.pdf" target="_blank">01-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-30.pdf" target="_blank">11-30</a> Apr. 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-26.pdf" target="_blank">98-26</a> Mar. 2016 Mar. 2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-32.pdf" target="_blank">06-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-25.pdf" target="_blank">Natural Gas</a> Apr. 2012 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-09.pdf" target="_blank">18-09</a> Apr. 2016 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-03.pdf" target="_blank">Industrial Machinery Exemption; Pollution Control Facilities; Contractors </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-19.pdf" target="_blank">12-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-10.pdf" target="_blank">Electricity</a> 08/01/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-19.pdf" target="_blank">02-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-05.pdf" target="_blank">Taxability of Publications</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-09.pdf" target="_blank">01-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-03.pdf" target="_blank">Contractor - Systems That Become Permanent Part of Real Property Upon Installation</a> Mar. 2023 Oct. 2006 Oct. 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-11.pdf" target="_blank">Credit for Dealer Incentive Program Sales</a> Oct. 2003 Oct. 2000 Oct. 2001 Apr. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-18.pdf" target="_blank">Multi-level Marketing Sales</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-27.pdf" target="_blank">98-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-39.pdf" target="_blank">Check Printing and Mailing Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-06.pdf" target="_blank">Printed Material - Free Magazines Printed in Tennessee and Mailed by Printer</a> Mar. 2024 Apr. 2023 10/7/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-28.pdf" target="_blank">Travel Entertainment Packages</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-17.pdf" target="_blank">97-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-15.pdf" target="_blank">Single Article Cap - Computer Software Maintenance Agreements</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-03.pdf" target="_blank">20-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-24.pdf" target="_blank">Locker Rentals and Golf Bag Storage</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-43.pdf" target="_blank">00-43</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-39.pdf" target="_blank">02-39</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-16.pdf" target="_blank">Tangible Personal Property - Stored, Resold and Used by Taxpayer</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-35.pdf" target="_blank">99-35</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-03a.pdf" target="_blank">96-03a</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-41.pdf" target="_blank">07-41</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-06.pdf" target="_blank">98-06</a> 01/04/2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-02.pdf" target="_blank">15-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-30.pdf" target="_blank">01-30</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-35.pdf" target="_blank">Graphic Design Business</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-04.pdf" target="_blank">Streetlights, Photocells, Smart Nodes, and Poles Installed in an Electric Distribution System </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-01.pdf" target="_blank">00-01</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-02.pdf" target="_blank">20-02</a> 02/16/2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-22.pdf" target="_blank">Air Charter Service</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-42.pdf" target="_blank">95-42</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-09.pdf" target="_blank">96-09</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-08.pdf" target="_blank">23-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-30.pdf" target="_blank">Industrial Machinery Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-06.pdf" target="_blank">Fabrication of Tangible Personal Property and the Provision of Technical Support and Warranty Support Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-06.pdf" target="_blank">13-06</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-13.pdf" target="_blank">Marketplace Facilitator</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-36.pdf" target="_blank">04-36</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-18.pdf" target="_blank">Sale and Installation of Above Ground Swimming Pools</a> Apr. 2000 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-24.pdf" target="_blank">Printed Material - Printed in Tennessee and Sent Out-of-state</a> Mar. 2008 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-08.pdf" target="_blank">08-08</a> Mar. 2007 Mar. 2006 Apr. 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-51.pdf" target="_blank">Auction Sales by Nonprofit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-51.pdf" target="_blank">11-51</a> Apr. 2002 Mar. 2002 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-37.pdf" target="_blank">Security Systems - Sale and Installation</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-12.pdf" target="_blank">Industrial Machinery Exemption </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-29.pdf" target="_blank">08-29</a> Apr. 2006 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-25.pdf" target="_blank">Church Construction</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-25.pdf" target="_blank">Medical Equipment and Supplies - Angioplasty</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-33.pdf" target="_blank">99-33</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-22.pdf" target="_blank">97-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-10.pdf" target="_blank">Sales Tax Exemption Certificates</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-16.pdf" target="_blank">04-16</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-03.pdf" target="_blank">23-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-23.pdf" target="_blank">Telecommunications - Telephone Answering Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-03a.pdf" target="_blank">Aircraft</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-39.pdf" target="_blank">00-39</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-08.pdf" target="_blank">Industrial Machinery - Cleaning and Repair</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-13.pdf" target="_blank">98-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-17.pdf" target="_blank">13-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-38.pdf" target="_blank">97-38</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-38.pdf" target="_blank">Direct Mail Advertising</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-05.pdf" target="_blank">Film Production Credit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-32.pdf" target="_blank">Boat Dock Facilities - Leased</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-08.pdf" target="_blank">21-08</a> Sep. 2003 Sep. 2002 3/26/2013 Sep. 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-23.pdf" target="_blank">Weight Loss Seminar Fees and Materials</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-22.pdf" target="_blank">08-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-67.pdf" target="_blank">Sales of Lawnmowers to Qualified Farmers or Nurserymen</a> Sep. 2006 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-11.pdf" target="_blank">06-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-33.pdf" target="_blank">Goods Shipped Outside of Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-45.pdf" target="_blank">Manufacturer - Determination of Status for Industrial Machinery Exemption Purposes</a> Sep. 2000 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-06.pdf" target="_blank">Sale and Installation of Modular Cleanrooms</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-60.pdf" target="_blank">Direct Mailing Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-01.pdf" target="_blank">17-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-33.pdf" target="_blank">12-33</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-15.pdf" target="_blank">Shop Drawings</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-11.pdf" target="_blank">Fabrication, Sales and Installation of Countertops</a> 07/13/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-06.pdf" target="_blank">11-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-51.pdf" target="_blank">97-51</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-21.pdf" target="_blank">01-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-11.pdf" target="_blank">Church Construction - Contractor's Use Tax</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-10.pdf" target="_blank">Automotive Cores - Retail Sales and Returns</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-13.pdf" target="_blank">11-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-24.pdf" target="_blank">Direct Mailing and Related Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-09.pdf" target="_blank">Membership Fee of Buying Club</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-05.pdf" target="_blank">Staff Augmentation and Payment Processing Services; Electronic Platform </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-16.pdf" target="_blank">Billing Services - Performed Outside Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-31.pdf" target="_blank">Medical Equipment and Supplies - Perfusion Supplies</a> Sep. 2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-16.pdf" target="_blank">Headquarters Credit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-52.pdf" target="_blank">00-52</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-20.pdf" target="_blank">Website Development, Maintaining and Hosting</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-03.pdf" target="_blank">Private Non-profit University Construction</a> 10/3/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-40.pdf" target="_blank">Registration and Reporting Requirements for Affiliated Entities</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-20.pdf" target="_blank">98-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-29.pdf" target="_blank">11-29</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-47.pdf" target="_blank">Occasional and Isolated Sales - Corporate Reorganization</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-33.pdf" target="_blank">95-33</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-06.pdf" target="_blank">Motor Vehicles - Temporary Motor Vehicle Tags</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-26.pdf" target="_blank">Printed Material - Stored</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-57.pdf" target="_blank">Rental of Space for Trade Shows</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-45.pdf" target="_blank">97-45</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-31.pdf" target="_blank">96-31</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-07.pdf" target="_blank">Industrial Machinery for Expanding a Freshwater Treatment Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-08.pdf" target="_blank">14-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-18.pdf" target="_blank">96-18</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-04.pdf" target="_blank">95-04</a> 12/04/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-21.pdf" target="_blank">Computer Software Consulting Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-05.pdf" target="_blank">06-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-27.pdf" target="_blank">Services - Consulting, Inventory Information, Lot Rental</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-11.pdf" target="_blank">Pollution Control</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-28.pdf" target="_blank">11-28</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-27.pdf" target="_blank">Buildings - Custom Kit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-05.pdf" target="_blank">Lease/Rental of Copy Machines</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-45.pdf" target="_blank">00-45</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-19.pdf" target="_blank">Health Club</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-32.pdf" target="_blank">Aluminum</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-02.pdf" target="_blank">18-02</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-06.pdf" target="_blank">22-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-65.pdf" target="_blank">11-65</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-27.pdf" target="_blank">02-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-11.pdf" target="_blank">12-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-34.pdf" target="_blank">Bundled Software and Single Article Cap</a> 5/5/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-37.pdf" target="_blank">Medical Equipment and Supplies - Miscellaneous</a> 5/5/2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-27.pdf" target="_blank">99-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-15.pdf" target="_blank">08-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-29.pdf" target="_blank">Pollution Control - Dust Removal and Collection</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-04.pdf" target="_blank">Exemption - Instructor-Led Online Courses and Self-Study Online Courses</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-03.pdf" target="_blank">03-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-40.pdf" target="_blank">Delivery to Tennessee Job Sites - Steel Joists and Accessories</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-22.pdf" target="_blank">Shipping and Handling Charges</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-02.pdf" target="_blank">Utility Poles - Anchors, Guys and Conduits</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-46.pdf" target="_blank">00-46</a> 9/26/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-11.pdf" target="_blank">02-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-24.pdf" target="_blank">Manufacturer's Incentive</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-65.pdf" target="_blank">Medical Equipment and Supplies - Orthodontic Supplies and Devices</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-04.pdf" target="_blank">16-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-11.pdf" target="_blank">99-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-01.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-09.pdf" target="_blank">00-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-49.pdf" target="_blank">Retention of Imaged Invoices</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-24.pdf" target="_blank">00-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-40.pdf" target="_blank">06-40</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-59.pdf" target="_blank">Bad Debt Deduction</a> 4/30/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-39.pdf" target="_blank">Industrial Machinery Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-30.pdf" target="_blank">00-30</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-23.pdf" target="_blank">04-23</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-17.pdf" target="_blank">17-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-03.pdf" target="_blank">16-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-25.pdf" target="_blank">School Books Exemption</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-10.pdf" target="_blank">23-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-16.pdf" target="_blank">08-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-11.pdf" target="_blank">Electronically Accessed Printed Materials</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-40.pdf" target="_blank">Credits - Sales and Use Tax Overpayments</a> 09/26/2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-64.pdf" target="_blank">11-64</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-34.pdf" target="_blank">95-34</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-10.pdf" target="_blank">Software Consulting Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-29.pdf" target="_blank">98-29</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-10.pdf" target="_blank">Nursery Sales of Items Other Than Plants</a> 10/24/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-28.pdf" target="_blank">95-28</a> Jan. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-04.pdf" target="_blank">Mail Order Company</a> 11/1/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-25.pdf" target="_blank">12-25</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-02.pdf" target="_blank">Delivery network company; Software </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-13.pdf" target="_blank">01-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-23.pdf" target="_blank">Manufactured Homes</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-04.pdf" target="_blank">Supplies for Use Outside Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-34.pdf" target="_blank">Industrial Machinery - Packaging Operation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-29.pdf" target="_blank">Software Configuration Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-05.pdf" target="_blank">11-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-33.pdf" target="_blank">02-33</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-02.pdf" target="_blank">17-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-20.pdf" target="_blank">Foreign Trade Zone Activities</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-24.pdf" target="_blank">Single Article Limitation - Computer Software and Optional Maintenance Agreements</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-21.pdf" target="_blank">97-21</a> 9/19/2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-61.pdf" target="_blank">Electronic Exemption and Resale Certificates</a> Jan. 2011 4/14/2023 Jan. 2013 Jan. 2016 7/31/2013 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-13.pdf" target="_blank">Construction Materials Purchased</a> 7/31/2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-37.pdf" target="_blank">Drop Shipments</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-01.pdf" target="_blank">Data Analytics Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-19.pdf" target="_blank">Club Membership With Tangible Personal Property</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-36.pdf" target="_blank">Qualified Headquarters Facility Credit</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-14.pdf" target="_blank">Printed Materials Shipped from Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-07.pdf" target="_blank">15-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-06.pdf" target="_blank">05-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-38.pdf" target="_blank">00-38</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-23.pdf" target="_blank">96-23</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-02.pdf" target="_blank">24-02</a> Jan. 2000 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-47.pdf" target="_blank">00-47</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-07.pdf" target="_blank">21-07</a> Jan. 2004 09/12/2022 Jan. 2005 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-22.pdf" target="_blank">Billboards - Out-of-state</a> Jan. 2007 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-23.pdf" target="_blank">08-23</a> Jan. 2008 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-15.pdf" target="_blank">00-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-35.pdf" target="_blank">95-35</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-31.pdf" target="_blank">Fabrication, Sales and Installation of Shutters</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-10.pdf" target="_blank">Industrial Machinery Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-04.pdf" target="_blank">02-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-02.pdf" target="_blank">13-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-26.pdf" target="_blank">96-26</a> 8/15/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-47.pdf" target="_blank">Dog Stud and Breeding Services</a> 1/8/2013 Mar. 1998 Mar. 1995 Mar. 1996 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-34.pdf" target="_blank">11-34</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-29.pdf" target="_blank">Telecommunications - Sale of DSL Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-06.pdf" target="_blank">Pollution Control Credit and Industrial Machinery Exemption and Landfills</a> Apr. 1997 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-10.pdf" target="_blank">03-10</a> Apr. 1996 Apr. 1995 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-18.pdf" target="_blank">Pre-recorded Online Training Courses</a> Apr. 1994 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-49.pdf" target="_blank">Sale and Storage Exhibits</a> Apr. 1999 Mar. 1999 Apr. 1998 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-56.pdf" target="_blank">11-56</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-08.pdf" target="_blank">Disregarded Entity; Industrial Machinery Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-12.pdf" target="_blank">Medical Equipment and Supplies - Bone Growth Simulators</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-36.pdf" target="_blank">Motor Vehicles - Used in Interstate Commerce</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-25.pdf" target="_blank">96-25</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-17.pdf" target="_blank">Single Article Cap - Bundled Computer Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-56.pdf" target="_blank">Poultry Environment Control Systems</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-02.pdf" target="_blank">03-02</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-11.pdf" target="_blank">Installation of Household Appliances </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-24.pdf" target="_blank">08-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-01.pdf" target="_blank">Computer Software - Purchased in Tennessee and Sent Out-of-state</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-44.pdf" target="_blank">97-44</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-18.pdf" target="_blank">17-18</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-15.pdf" target="_blank">17-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-30.pdf" target="_blank">Sales of Property Used to Fulfill Government Contract</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-05.pdf" target="_blank">16-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-10.pdf" target="_blank">99-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-09.pdf" target="_blank">Telecommunications - Internet</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-08.pdf" target="_blank">Sprinkler System Testing</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-02.pdf" target="_blank">Industrial Machinery Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-02.pdf" target="_blank">12-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-57.pdf" target="_blank">11-57</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-04.pdf" target="_blank">07-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-24.pdf" target="_blank">96-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-34.pdf" target="_blank">Farm Machinery - Mash Feed Mill for Poultry</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-08.pdf" target="_blank">Medical Equipment and Supplies - Orthodontic Supplies and Devices</a> 7/23/2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-12.pdf" target="_blank">12-12</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-14.pdf" target="_blank">Milk Crates</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-12.pdf" target="_blank">Shipment of Tangible Personal Property</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-10.pdf" target="_blank">Charges for Services Related to Furnishing Remotely Accessed Software </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-36.pdf" target="_blank">11-36</a> 8/17/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-26.pdf" target="_blank">Sales of Trailers as Farm Machinery and For Removal From the State</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-26.pdf" target="_blank">95-26</a> 03/09/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-19.pdf" target="_blank">Sale of Hardcopy Records and Electronic Records</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-04.pdf" target="_blank">22-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-15.pdf" target="_blank">Medical Equipment and Supplies - Various Items</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-15.pdf" target="_blank">01-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-35.pdf" target="_blank">11-35</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-09.pdf" target="_blank">Medical Devices</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-02.pdf" target="_blank">Exemption for Prosthetic Devices</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-65.pdf" target="_blank">97-65</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-04.pdf" target="_blank">96-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-20.pdf" target="_blank">Medical Equipment and Supplies - Orthopedic Clinic</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-17.pdf" target="_blank">Construction Managers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-46.pdf" target="_blank">Manufacturing Control System</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-30.pdf" target="_blank">Wireless Phone Provider - Customer Loyalty Program</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-01.pdf" target="_blank">03-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-02.pdf" target="_blank">Pallets - Used for Storage and Shipment of Product</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-03.pdf" target="_blank">Non-resident Dealers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-13.pdf" target="_blank">02-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-09.pdf" target="_blank">Ancillary Services</a> 11/16/2011 11/16/2017 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/10-24.pdf" target="_blank">Market Research Reports</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-34.pdf" target="_blank">02-34</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-02.pdf" target="_blank">Mobile Point of Sale Devices Used in Restaurants</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-04.pdf" target="_blank">Installation and Monitoring of Energy Saving Equipment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-06.pdf" target="_blank">12-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-06.pdf" target="_blank">Sales Price and Trade-ins</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-22.pdf" target="_blank">Medical Equipment and Supplies - Coronary Stents</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-10.pdf" target="_blank">20-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-62.pdf" target="_blank">11-62</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-29.pdf" target="_blank">97-29</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-09.pdf" target="_blank">NEXUS - Leasing Real Property</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-11.pdf" target="_blank">Airplane Parts and Components Used for Repair and Refurbishment Services </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-01.pdf" target="_blank">16-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-25.pdf" target="_blank">04-25</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-06.pdf" target="_blank">19-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-08.pdf" target="_blank">15-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-38.pdf" target="_blank">96-38</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-01.pdf" target="_blank">21-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-27.pdf" target="_blank">94-27</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-54.pdf" target="_blank">Mobility Enhancing Equipment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-18.pdf" target="_blank">08-18</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-07.pdf" target="_blank">Specialized Farming Equipment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-24.pdf" target="_blank">12-24</a> 7/15/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-03.pdf" target="_blank">Digital Identification Numbers</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-13.pdf" target="_blank">Medical Equipment and Supplies - External Fixators</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-05.pdf" target="_blank">Repair Services </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-13.pdf" target="_blank">Shipments - Use Tax Shipments Into Tennessee</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-05.pdf" target="_blank">Exemption - Equipment and Materials Purchased for Expansion of Wastewater Treatment Facility </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-32.pdf" target="_blank">Aircraft - Lease of Aircraft With and Without Pilot Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-13.pdf" target="_blank">Telecommunications - Internet</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-15.pdf" target="_blank">11-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-05.pdf" target="_blank">Carpet Designation for Resale to a Specific Customer</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-24.pdf" target="_blank">99-24</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-03.pdf" target="_blank">Motor Vehicles - Demonstrators</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-47.pdf" target="_blank">97-47</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-36.pdf" target="_blank">95-36</a> 09/21/2016 03/16/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-18.pdf" target="_blank">Telecommunications - Paging</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-32.pdf" target="_blank">02-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-51.pdf" target="_blank">Database Service - Online</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-04.pdf" target="_blank">18-04</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-08.pdf" target="_blank">22-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-38.pdf" target="_blank">98-38</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/23-01.pdf" target="_blank">23-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-07.pdf" target="_blank">02-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-01.pdf" target="_blank">Sale and Installation of a Home Improvement Product</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-16.pdf" target="_blank">Aircraft - Commercial Interstate or International Air Carrier</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-20.pdf" target="_blank">Medical Equipment and Supplies - Catheters, Skin Staples</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-07.pdf" target="_blank">95-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-15.pdf" target="_blank">98-15</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-09.pdf" target="_blank">05-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-28.pdf" target="_blank">Motor Vehicles - Leases</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-53.pdf" target="_blank">97-53</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-06.pdf" target="_blank">97-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-07.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-36.pdf" target="_blank">Food Service Contracts With For-profit Hospitals</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-62.pdf" target="_blank">Material Handling Equipment - In Qualified Warehouse or Distribution Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-16.pdf" target="_blank">01-16</a> 07/20/2022 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-11.pdf" target="_blank">Publications Shipped to Customer From Out-of-state</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-48.pdf" target="_blank">Pollution Control Facilities and Industrial Machinery</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-01.pdf" target="_blank">99-01</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-13.pdf" target="_blank">Industrial Materials Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-37.pdf" target="_blank">Products Sold by Structural Metal Fabricators</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-03.pdf" target="_blank">04-03</a> June 1995 June 1996 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-33.pdf" target="_blank">Utility Pole Sales</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-10.pdf" target="_blank">02-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-09.pdf" target="_blank">Fiber-to-the-Home Network Infrastructure</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-30.pdf" target="_blank">12-30</a> June 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-17.pdf" target="_blank">01-17</a> June 1998 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-23.pdf" target="_blank">Engraving Plates</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-12.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-37.pdf" target="_blank">11-37</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-02.pdf" target="_blank">99-02</a> Sep. 1996 Sep. 1995 Sep. 1998 Sep. 1997 1/4/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-04.pdf" target="_blank">Overnight Rental Units and Related Units and Related Service Charges</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-15.pdf" target="_blank">Printed Material - Processed in Tennessee and Mailed Out-of-state</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-16.pdf" target="_blank">96-16</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-05.pdf" target="_blank">94-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-11.pdf" target="_blank">Fabrication of Farm Equipment - Farrowing Crates</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-05.pdf" target="_blank">Manufacturer - Determination of Status for Industrial Machinery Purposes</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-34.pdf" target="_blank">Computers - Single Article Limitations and Computer Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-34.pdf" target="_blank">07-34</a> 8/14/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-11.pdf" target="_blank">05-11</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-19.pdf" target="_blank">98-19</a> 11/03/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-13.pdf" target="_blank">95-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/15-09.pdf" target="_blank">Remotely Accessed Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-19.pdf" target="_blank">Modular Housing</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-02.pdf" target="_blank">14-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-21.pdf" target="_blank">Sand Installation of Sod</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-40.pdf" target="_blank">98-40</a> 7/2/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-36.pdf" target="_blank">Telecommunications - Satellite Programming</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-27.pdf" target="_blank">Single Article Cap - Building Kits</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-46.pdf" target="_blank">97-46</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-06.pdf" target="_blank">99-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-37.pdf" target="_blank">Telecommunications - Satellite TV</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-41.pdf" target="_blank">Banquet and Meeting Room Rentals</a> 2/22/2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-30.pdf" target="_blank">Industrial Machinery - Device to Dry Product</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-22.pdf" target="_blank">11-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-05.pdf" target="_blank">12-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-30.pdf" target="_blank">Medical Equipment and Supplies - Medical Products and Microfilming Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-30.pdf" target="_blank">Retail Facility Built on State Line</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-59.pdf" target="_blank">11-59</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/18-09.pdf" target="_blank">Data Analytics Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-19.pdf" target="_blank">Medical Equipment and Supplies - Miscellaneous</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-11.pdf" target="_blank">Medical Equipment and Supplies - Blood Glucose Monitoring Device</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/22-07.pdf" target="_blank">22-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-39.pdf" target="_blank">Installation - Tangible Personal Property</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-14.pdf" target="_blank">00-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-35.pdf" target="_blank">Medical Equipment and Supplies - Therapeutic Beds and Mattresses</a> 12/15/2023 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-33.pdf" target="_blank">Moving and Assembly Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-31.pdf" target="_blank">12-31</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-07.pdf" target="_blank">04-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-38.pdf" target="_blank">11-38</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-04.pdf" target="_blank">24-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-19.pdf" target="_blank">08-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-38.pdf" target="_blank">School Pictures - Fund Raising</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-13.pdf" target="_blank">Solid Waste Incinerator</a> June 2013 June 2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-18.pdf" target="_blank">Government Entities - Purchases and Sales of Tires and Gasoline</a> June 2011 June 2012 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-01.pdf" target="_blank">Onsite Copy and Fax Center</a> June 2004 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-33.pdf" target="_blank">Advertising Materials (Creation of Brochures)</a> June 2005 02/04/2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-40.pdf" target="_blank">Medical Equipment - Lease of Medical Equipment with Service Agreement</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/05-09.pdf" target="_blank">Installation and Maintenance - Refrigeration Systems</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-06.pdf" target="_blank">04-06</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/13-04.pdf" target="_blank">Call Center Exemption for Telecommunications Service</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-48.pdf" target="_blank">97-48</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-10.pdf" target="_blank">Medical Equipment and Supplies - Anesthetic Ventilator, Oxygen Monitor</a> Nov. 1999 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-50.pdf" target="_blank">97-50</a> Nov. 1994 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-10.pdf" target="_blank">Packaging Material</a> Nov. 1995 11/3/2014 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-16.pdf" target="_blank">Single Article Cap - Computer Systems</a> 11/3/2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-10.pdf" target="_blank">95-10</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-22.pdf" target="_blank">01-22</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-02.pdf" target="_blank">Management Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/03-01.pdf" target="_blank">Distribution of Catalogs</a> June 2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-09.pdf" target="_blank">17-09</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-61.pdf" target="_blank">11-61</a> June 2024 June 2022 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-11.pdf" target="_blank">20-11</a> June 2023 June 2017 June 2015 June 2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-51.pdf" target="_blank">00-51</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-30.pdf" target="_blank">97-30</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-14.pdf" target="_blank">98-14</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-17.pdf" target="_blank">08-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-01.pdf" target="_blank">Scrap - Products Scrapped After Order Canceled</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-27.pdf" target="_blank">Glucometers and Related Supplies</a> 9/26/2024 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-03.pdf" target="_blank">99-03</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-34.pdf" target="_blank">Aircraft - Lease</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-07.pdf" target="_blank">Motor Vehicles - Leased Vehicle Relocated Outside Tennessee</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-28.pdf" target="_blank">Construction Management Contracts with Municipality</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-38.pdf" target="_blank">Picking Tickets</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-21.pdf" target="_blank">06-21</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-39.pdf" target="_blank">11-39</a> Jun. 2005 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-62.pdf" target="_blank">Construction Debris Services</a> 01/19/2016 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-09.pdf" target="_blank">12-09</a> June 2002 June 2000 June 2001 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/94-27.pdf" target="_blank">Consulting and Computer Programming Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-32.pdf" target="_blank">Computer Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-14.pdf" target="_blank">Aircraft - Sale by S Corporation to QSSS or LLC</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-02.pdf" target="_blank">21-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-17.pdf" target="_blank">Consulting and Computer Programming Services</a> Dec. 2020 Dec. 2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/16-02.pdf" target="_blank">16-02</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/07-32.pdf" target="_blank">07-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/10-23.pdf" target="_blank">Quality Control Testing Equipment and Industrial Machinery Exemption</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-39.pdf" target="_blank">96-39</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-34.pdf" target="_blank">Medical Equipment and Supplies - Tenncare</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-07.pdf" target="_blank">19-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-17.pdf" target="_blank">98-17</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-07.pdf" target="_blank">Pallet Caps - Industrial Machinery</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-07.pdf" target="_blank">97-07</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/96-18.pdf" target="_blank">Telecommunications - Paging</a> 06/09/2016 9/13/2012 12/8/2014 12/8/2015 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-21.pdf" target="_blank">Medical Equipment and Supplies - Hospital Beds, Mattresses, Incontinence Pads, Therapy Units and Other Medical Supplies</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-26.pdf" target="_blank">Yachts (Foreign)</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/24-07.pdf" target="_blank">24-07</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-10.pdf" target="_blank">Pre-Need Funeral Contracts</a> 11/30/2018 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-03.pdf" target="_blank">Mobile Disc Jockey Services</a> 7/19/2021 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-08.pdf" target="_blank">97-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/14-05.pdf" target="_blank">14-05</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-28.pdf" target="_blank">12-28</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-29.pdf" target="_blank">12-29</a> 12/19/2011 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-16.pdf" target="_blank">Food and Food Ingredients</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-19.pdf" target="_blank">11-19</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-07.pdf" target="_blank">Construction - Machine for Federal Government Agency</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-32.pdf" target="_blank">Physical Therapy Equipment</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-52.pdf" target="_blank">Resale Certificate</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/11-41.pdf" target="_blank">11-41</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-20.pdf" target="_blank">Warranty Contracts & Services Covered by Warranty Contracts</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-08.pdf" target="_blank">12-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/95-32.pdf" target="_blank">95-32</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/17-10.pdf" target="_blank">17-10</a> Jan. 1995 Jan. 1996 02/01/2022 Jan. 1997 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-22.pdf" target="_blank">Weight Loss Program Offered by Fitness Center</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/04-04.pdf" target="_blank">04-04</a> Jan. 1998 Jan. 1999 <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/21-04.pdf" target="_blank">Monthly Subscription Packages Containing Both Taxable and Non-Taxable Products and Services </a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-29.pdf" target="_blank">02-29</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-25.pdf" target="_blank">99-25</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-14.pdf" target="_blank">Medical Equipment and Supplies - Enternal Feeding Systems and Enternal Nutritional Products</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-61.pdf" target="_blank">Warehouse and Material Handling Equipment - Transfer to Subsidiary</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-45.pdf" target="_blank">Drop Shipments</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/19-08.pdf" target="_blank">19-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-08.pdf" target="_blank">Transfer Fee for Vehicle Test Drive</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-22.pdf" target="_blank">06-22</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-13.pdf" target="_blank">20-13</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-21.pdf" target="_blank">Pool and Spa Installation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-46.pdf" target="_blank">Industrial Machinery Exemption - Water Treatment Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-32.pdf" target="_blank">Computer Software</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-25.pdf" target="_blank">Internet Based Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/06-32.pdf" target="_blank">Sales of Certain Gases and Local Taxation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-51.pdf" target="_blank">Program Materials Used by 501(c) Organization</a> <a href="https://www.tn.gov/content/dam/tn/revenue/documents/rulings/sales/20-02.pdf" target="_blank">Exemption-Equipment and Materials Purchased for Construction and Installation of Steam Facility</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/02-08.pdf" target="_blank">02-08</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/12-01.pdf" target="_blank">Incentive and Awards Programs</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/08-48.pdf" target="_blank">Help Desk Services</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-32.pdf" target="_blank">Industrial Machinery - Status After Single-Member LLC Formation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-38.pdf" target="_blank">Municipal Water Treatment System - Water Pipe Installation</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/99-04.pdf" target="_blank">99-04</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/97-53.pdf" target="_blank">Medical Equipment and Supplies - Orthodontic Supplies and Devices</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-32.pdf" target="_blank">00-32</a> 06/19/2020 <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/00-53.pdf" target="_blank">00-53</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/01-20.pdf" target="_blank">01-20</a> <a href="https://tn.gov/content/dam/tn/revenue/documents/rulings/sales/98-16.pdf" target="_blank">98-16</a>