BUS-62 – Daycare Services

Day care services do not qualify as educational services that are exempt from business tax. Educational services are exempt when offered by elementary and secondary schools, colleges, universities, professional schools and junior colleges, library and information centers, correspondence schools, vocational schools and specialized nondegree granting schools. Exempt educational services are described in the Standard Industrial Classification (SIC) index under major group 82. Day care services are classified in the SIC index as social services under 8351.

References: Tenn. Code Ann. § 67-4-708.

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