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Sales tax on merchandise sold by city at an annual festival

If a city sells t-shirts at a festival for a temporary period on an annual basis, these sales do not constitute 'engaging in business' in Tennessee, and would not be subject to the sales and use tax.

Marshall, Grant
Legal Opinion
Taxes--Sales--Tennessee
Festivals and celebrations
Revenue sources--Municipal--Tennessee
Taxation--Municipal
Tax exempt organizations
Tax collection
Taxes--Sales
Public
07/19/2021
05/27/2016