Can an entity that leases tangible personal property to others purchase repair services on that property exempt from Tennessee sales tax? No. August 25, 2015 19:19 Related articles What is the correct treatment for capital leases for sales and use tax? What services are subject to sales and use tax in Tennessee? How do I qualify for an exemption of sales tax on industrial machinery purchased to fabricate the product I manufacture? If the decedent was a nonresident but owned property in Tennessee, would the property be subject to the inheritance tax? If I want to transfer a motor vehicle from my personal name into my business or vice versa, will sales tax be due on the transfer?