Sales & 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?
• When may a member of the Tennessee National Guard or reserve member of a uniformed service of the United States purchase a vehicle in Tennessee tax-free?
• Are the sale and installation and the repair of restaurant equipment subject to sales and use tax?
• If I operate a car wash facility and sell both taxable and tax-exempt car washes, am I required to collect and remit Tennessee sales tax on the taxable car washes?
• Is a pre-recorded video of an online course that was previously livestreamed subject to sales tax?
• Does the fact that the pre-recorded video is offered on demand (may be viewed at any time) or as a webcast replay (must be accessed at a scheduled date and time), rather than being livestreamed, change the taxability of the pre-recorded video?
• Does the fact that a live instructor is not available during the online course change the taxability of the pre-recorded video, even if course participants can ask an instructor questions via email during or following the online course?
• Are at-home medical test kits subject to sales and use tax?