What is a single article sale?
The sales and use tax law limits the local option tax found at: http://www.tennessee.gov/revenue/pubs/taxlist.pdf, to the first $1,600 of the purchase or use of a single article of tangible personal property. A single article is generally defined as one pre-assembled, self contained unit of tangible personal property in the form that it comes from the manufacturer. Examples of single articles are motor vehicles, earth moving equipment and television sets. Public Chapter 856 (effective July 15, 2002) imposed a 2.75% rate (in addition to the regular state rate) on the amount in excess of $1,600 up to $3,200.
