Are intangibles, such as royalties and franchise fees, subject to Tennessee business and sales and use taxes?

Related articles

• Are computer software consulting services subject to sales and use tax?
• Are video programming services subject to tax?
• What is a "single article," and how is sales tax on a single article calculated?
• When will Tennessee's sales and use tax law be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA)?
• Are there any Hall income tax exemptions?