Tennessee Sales Tax on Occasional Sales Tennessee: Sales Tax Handbook

Tennessee:

Are Occasional Sales subject to sales tax?

While Tennessee's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Tennessee, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Tennessee.


General Occasional Sales
EXEMPT
In the state of Tennessee, items are excluded from the definition of business, along with the occasional sales of aircraft

Motor Vehicles
TAXABLE
In the state of Tennessee, exemptions may apply for certain family and/or corporate transfers and sales.



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Source: http://www.salestaxhandbook.com/tennessee/sales-tax-taxability/occasional-sales