STH-7 - Items Ordinarily Sold Together May Not be Sold Individually to Meet Price Threshold (For Example, Shoes)

A retailer may not split items that are normally sold together in order to fall under the sales price threshold. For example, if a pair of shoes cost $200, because shoes are ordinarily sold in pairs, the retailer may not charge $100 per shoe for the purchase to qualify for the exemption.

Reference: Tenn. Code Ann. § 67-6-393(d)(3).

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