This quote from the reference just sited,
”The Sales Tax does not apply to casual and isolated sales by persons who are not, or who have been deemed by the Commissioner not to be engaged in the business of selling tangible personal property or furnishing any of the services subject to the Sales or Use Tax. The Sales Tax, likewise, does not apply to sales of tangible personal property or taxable services not normally sold by a dealer and which has been used by the dealer prior to the sale; this exemption however, does not apply to any sales of tangible personal property or taxable services bought upon a resale certificate for resale by those persons who hold themselves out as engaged in business, notwithstanding the fact that the sales may be few and infrequent. The exemption also does not apply to the casual and isolated sale of aircraft , vessels and motor vehicles which are required to be registered by the State of Tennessee or the U.S. Government.”
Unless this amp was purchased from a business selling new and used goods, the tax is not owed. If purchased from a fellow audiophile who does not run a retail business, then no tax is owed.
