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TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 0105 WARNING Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This presentation
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Athletic tournament is hosted by organizations or individuals to showcase sports skills and competitions.
Organizations or individuals hosting athletic tournaments are required to file.
Athletic tournaments can be filled out by providing information about the event, participants, location, and rules.
The purpose of athletic tournaments is to promote sportsmanship, competitiveness, and physical fitness.
Information such as event name, date, location, participating teams, rules, and prizes must be reported on athletic tournament filings.
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