Are electric scooter rentals subject to sales tax?

Electric scooter rentals are subject to sales tax as rentals of tangible personal property.

Electric scooters can be considered tangible personal property under Tenn. Code Ann. § 67-6-102(89)(A) because they can be seen, weighed, measured, felt, or touched.

Rentals include transfers of possession or control of tangible personal property for fixed or indeterminate terms in exchange for consideration (e.g. payment).

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