Tenn. Code Ann. § 67-6-202

Section 67-6-202 requires sales tax to be computed on gross sales, including every retail sale; direct sales placed through a taxpayer’s office count in those sales.

Tennessee Farmers' Cooperative v. State ex rel. Jackson · filed 1987-08-31

Rather, the Retailers’ Sales Tax Act specifically requires that “the tax is to be computed on gross sales for the purpose of remitting the amount of tax due the state and is to include each and every retail sale.” T.C.A. § 67-6-202. See also T.C.A. § 67-6-102(7) (Supp.1986) (defining gross sales). Thus, not only do all of Plaintiffs sales activities form the proper basis on which the Commissioner evaluates the principal business of a taxpayer, but, absent some proof to the contrary in the record, we must conclude that the Commissioner was justified in including the direct sales made by Plaintiff through the LaV-ergne offices.

Section 67-6-202 imposes the retail sales tax on the seller of tangible personal property; passing the tax cost to a buyer does not make the buyer the taxpayer.

Beare Co. v. Olsen · filed 1986-03-17

Tennessee Code Annotated §§ 67-6-101, et seq., otherwise known as the “Retailers’ Sales Tax Act,” imposes a tax upon “the business of selling tangible personal property at retail in this state.” T.C.A. § 67-6-202. ... As the vendor of taxable sales, the City of Humboldt is the taxpayer in this instance.

Section 67-6-202 taxes retail sales of tangible personal property in Tennessee, but the court held that a sale for resale or a sale completed outside Tennessee with the interstate-commerce exemption is not taxable under the statute.

Colemill Enterprises, Inc. v. Huddleston · filed 1998-03-30(a)

Based on the provisions of the Retailers’ Sales Tax Act quoted above and on this Court’s analysis in Eusco, we conclude that the sale of tangible personal property by Colemill Enterprises, Inc. to Bessemer Plywood Corporation was not taxable because it was a sale for resale. If such sale was F.O.B. to an out-of-state destination (as was the sale to Filtrex, Inc.), then the sale to Bessemer Plywood Corporation was not subject to taxation as a sale of tangible personal property for the additional reasons (i) that it occurred outside the State of Tennessee and (ii) that the interstate commerce exemption applies.

Section 67-6-202(a) imposes sales tax on the sales price of tangible personal property sold in Tennessee.

AT & T v. Johnson · filed 2001-01-30(a)

Pursuant to Tenn. Code Ann. § 67-6-202(a), sales tax is imposed at a stated percentage of the sales price of tangible personal property sold in this state. ... The engineering services in this case were an integral “part of the sale of tangible personal property,” and thus were subject to sales tax.

Section 67-6-202 taxes the sales price of tangible personal property; absent an exemption, that price includes a contractual commitment satisfied by providing replacement parts under a warranty.

Covington Pike Toyota, Inc. v. Cardwell · filed 1992-03-02

Without the exemption for replacement parts or goods provided in § 67-6-324, the providing of such goods would be subject to sales taxes even though they are transferred without cost pursuant to a warranty. This is because the sales tax imposed on selling tangible personal property is imposed, pursuant to Tenn.Code Ann. § 67-6-202, on “the sales price of each item or article of tangible personal property.” “Sales price” is defined, in § 67-6-102(24), as “the total amount for which ... tangible personal property is sold ... valued in money, whether paid in money or otherwise.” In the absence of § 67-6-324, the satisfaction of a contractual commitment to provide replacement parts would constitute “the total amount for which [such] tangible property is sold.”