SUT-99 - Agricultural Exemption – Trucks, Automobiles, and Repair Parts

Trucks and automobiles are specifically listed in the sales and use tax law as items that do not qualify for the farm equipment and machinery exemption. Because trucks and automobiles are subject to sales tax, any tires, replacement parts, or labor performed on the truck are also subject to sales tax.

References: Tenn. Code Ann. § 67-6-207.

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