Tennessee Ruling Explains New Sourcing Provisions as Applied to In-State Repair Services on Equipment Shipped Out-of-State

A Tennessee Department of Revenue letter ruling reflects state law providing that the repair of tangible personal property is not sourced to Tennessee when the sale is made from a place of business within Tennessee, and where the serviced tangible personal property is then delivered by the seller to the purchaser or the purchaser’s designee outside Tennessee.

Source Deloitte