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? Are computer software consulting services subject to sales and use tax? Should landscapers be registered to collect sales tax on their services? What are the reduced sales tax rates that apply to manufacturers?