Tennessee Sales Tax on Pool? Capital Improvement?

[Eric F.]

Hey All!

I'm posting this in the STR forum since so many of you have properties in TN, so maybe someone is or knows an expert in this matter. If it belongs elsewhere let me know!

I'm building a cabin in the smokies with a container pool. The pool manufacturer/ vendor is from Indiana, and they are shipping it to TN. My contractor will install the water/gas hookups and build a deck around it. The intention is to be a permanent part of the property, although it is theoretically possible to be detached later on and moved.

The vendor wants to charge me TN sales tax. I'm pretty sure I shouldn't have to pay this, as this is a straight up capital improvement. I did a little research and found something about above ground pools being a capital improvement, but I'm not 100% sure how it applies to my case. Is there a form I can sign to exempt me from taxes? Is there relevant text in TN tax code I could show the vendor?  

@Greg O'Brien 

@Basit Siddiqi 

@Michael Baum

You guys are always helpful with tax questions, so I figured I'd tag you! 

Thanks in advance!

[Wayne Brooks]

Quote from @Eric F.:

01-21 - Pool and Spa Installation (October 2001) (tn.gov)

Does this work?

The way I read it….the Contractor has to buy And install it, in order to be exempt.