I provide repair services. If a customer ships property into Tennessee for repair, and I ship the property back to the customer when the repair is completed, must I collect Tennessee sales tax? Is this an exempt transaction in interstate commerce? Yes, sales tax must be collected. September 02, 2015 19:47 Related articles What services are subject to sales and use tax in Tennessee? Is a charge for labor subject to sales tax? Can an entity that leases tangible personal property to others purchase repair services on that property exempt from Tennessee sales tax? Should landscapers be registered to collect sales tax on their services? Are computer software consulting services subject to sales and use tax?