In Tennessee, a church made additions to an already existing sanctuary and the Department of Revenue deemed it to be church construction for sales and use tax criteria. This meant the contractor was responsible for paying all sales and use tax on any materials purchased and used for this particular project and the church would not be responsible for paying any sales tax for materials they purchased and then were used by the contractor. The church was also exempt from having to pay any taxes on the purchase and installation of the carpeting. (Letter Ruling No. 02-11, TN Department of Revenue, April 26, 2002, received September 9, 2002)