The lump-sum price that a taxpayer charges for the engineering, procurement, and construction of a fiber-to-the-home network is subject to Tennessee sales and use tax. The issue of whether an item of tangible personal property becomes part of realty depends upon the application of the law of fixtures to the particular factual circumstances. Whether an […]
The post Tennessee ~ Sales and Use Tax: Construction of Fiber-to-the-Home Network Infrastructure Is Taxable appeared first on Tax & Accounting Blog.