Taxes, Sales - As introduced, exempts from sales and use tax labor and service costs made as part of the sale of a taxable item of tangible personal property; exempts from sales and use tax repair and installation labor performed on tangible personal property. - Amends TCA Title 67, Chapter 6.

HB 1682 exempts labor and service costs (including repair and installation) from Tennessee's sales and use tax when separately billed with tangible personal property, such as appliances or furniture. It directly affects businesses selling physical goods where labor is charged separately, like retailers or contractors. The key provision requires these labor charges to appear as a distinct line item on customer invoices to qualify for the tax exemption. This changes current tax rules by removing labor costs from taxable items and creating a clear billing requirement for the exemption.