Sales & Use Tax

• Are sales of tiny homes built on chassis subject to sales and use tax?
• When are automated car washes subject to tax?
• Is leasing a dumpster as part of waste removal services subject to sales tax?
• Are dumpsters and other waste containers rented or leased separate from waste removal services subject to sales tax?
• In light of the exemption the Tennessee legislature passed in 2019, do physical fitness facilities still collect sales tax?
• May out-of-state leasing companies that previously elected to collect the local Tennessee sales tax at the uniform 2.25% rate from their Tennessee customers continue to do so for leases entered into before October 1, 2019?
• Are electric scooter rentals subject to sales tax?
• How do I calculate sales tax on a lease of tangible personal property subject to the single-article local sales tax limitation?
• Are bullion or gold and silver coins subject to Tennessee sales and use tax?
• My agricultural exemption certificate expired, and I have not yet received a new one. What should I do?