State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-5 > Part-2 > 67-5-216

67-5-216. Growing crops.

(a)  All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation.

(b)  (1)  All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation.

     (2)  “Immediate vendee” is limited to farm use and does not include any person using such products in meat processing.

[Acts 1973, ch. 226, § 5; 1977, ch. 84, § 1; T.C.A., § 67-517.]  

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-5 > Part-2 > 67-5-216

67-5-216. Growing crops.

(a)  All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation.

(b)  (1)  All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation.

     (2)  “Immediate vendee” is limited to farm use and does not include any person using such products in meat processing.

[Acts 1973, ch. 226, § 5; 1977, ch. 84, § 1; T.C.A., § 67-517.]  


State Codes and Statutes

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-5 > Part-2 > 67-5-216

67-5-216. Growing crops.

(a)  All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation.

(b)  (1)  All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation.

     (2)  “Immediate vendee” is limited to farm use and does not include any person using such products in meat processing.

[Acts 1973, ch. 226, § 5; 1977, ch. 84, § 1; T.C.A., § 67-517.]