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? What is a "single article," and how is sales tax on a single article calculated? Should landscapers be registered to collect sales tax on their services? What are the reduced sales tax rates that apply to manufacturers?