Charges for hayrides are subject to sales tax as a taxable amusement, recreation, or entertainment activity. In some circumstances, the group paying for the hayride might be a church, school, or other organization that qualifies for a sales tax exemption; if the hayride is paid for directly by the exempt organization and they provide their exemption certificate, sales tax is not required to be collected.
Reference: Tenn. Code Ann. § 67-6-212.
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