SUT-22 - Sales Price - Charges for Labor

If the labor service is performed on real property, the charge for labor is not subject to sales tax. Real property may include houses, real estate, built-in appliances, HVAC units, and parking lots. A charge for labor performed on tangible personal property (e.g., car repair, lawn mower repair, etc.) is subject to sales tax.      

Reference: Tenn. Code Ann. § 67-6-102(85).

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