Tennessee StatutesChapter 6 - Sales and Use Taxes
- Part 1 - General Provisions
- Part 2 - Taxes Imposed
- 67-6-201 - Taxable privilege declared. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-202 - Property sold at retail. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-203 - Property used, consumed, distributed or stored. [Amended effective July 1, 2011. See the Compiler
- 67-6-204 - Lease or rental of property.
- 67-6-205 - Services. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-206 - Industrial machinery and raw materials Exemptions. [Amended effective July 1, 2011. See the Compiler
- 67-6-207 - Farm equipment and machinery.
- 67-6-208 - [Repealed.]
- 67-6-209 - Use of property produced or severed from earth Exemptions. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-210 - Use of property imported by dealer Exemptions.
- 67-6-211 - Property no longer in interstate commerce.
- 67-6-212 - Amusement tax.
- 67-6-213 - Renting or providing space to transient dealers or vendors.
- 67-6-214 - [Repealed.]
- 67-6-215 - [Repealed.]
- 67-6-216 - Non-material costs of manufactured homes.
- 67-6-217 - Aviation fuel. [Effective until July 1, 2011.]
- 67-6-218 - [Repealed.]
- 67-6-219 - Sales of tangible personal property to common carriers for use outside state. [Effective until July 1, 2011. See the Compiler
- 67-6-220 - Retail sales at flea markets.
- 67-6-221 - Tax imposed on interstate or international telecommunications services sold to businesses Revenue. [Effective until July 1, 2011. ]
- 67-6-222 - Telecommunications ad valorem tax reduction fund.
- 67-6-223 - Property of proprietorship incorporated during tax period.
- 67-6-224 - Qualified headquarters facility.
- 67-6-225 - [Repealed.]
- 67-6-226 - Sales tax on cable and wireless cable television services. [Effective until July 1, 2011. See the Compiler's Notes.]
- 67-6-227 - Sales tax on satellite television services. [Effective until July 1, 2011.]
- 67-6-228 - Food retail sales tax.
- 67-6-229 - Sales to schools or school support groups intended for resale.
- 67-6-230 - Prepaid telephone calling cards Warranty or service contract for repair or maintenance of tangible personal property.
- 67-6-231 - Retail sale, lease, licensing or use of computer software.
- 67-6-232 - Credit for establishing a qualified facility to support an emerging industry or a major cultural attraction.
- 67-6-233 - Taxation of the retail sale, lease, licensing or use of specified digital products transferred to or accessed by subscribers or consumers.
- 67-6-234 - Computation of use tax applicable to the transfer of a motor vehicle from inventory.
- Part 3 - Exemptions
- 67-6-301 - Agricultural products.
- 67-6-302 - Aircraft parts and supplies Property leased by airport authority.
- 67-6-303 - Armed forces Automobiles.
- 67-6-304 - Blood and plasma.
- 67-6-305 - Demonstration or display property.
- 67-6-306 - Divorce Transfer of automobile.
- 67-6-307 - Energy or resource recovery facilities.
- 67-6-308 - Federal government.
- 67-6-309 - Rental from films, transcriptions and recordings.
- 67-6-310 - Gun shows Sales by nonprofit organizations.
- 67-6-311 - Construction machinery transferred between parent and subsidiary corporations.
- 67-6-312 - Transfer of preliminary artwork by advertising agency Sale or use of final artwork and advertising materials subject to tax.
- 67-6-313 - Interstate commerce Repair services Tax credit. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-314 - Medical equipment and devices for handicapped persons.
- 67-6-315 - [Repealed.]
- 67-6-316 - Optometrists, opticians, and ophthalmologists.
- 67-6-317 - [Repealed.]
- 67-6-318 - [Repealed.]
- 67-6-319 - Pharmaceutical samples Free drugs and materials.
- 67-6-320 - Prescription drugs.
- 67-6-321 - Railroad stock Vessels and barges Railroad rolling stock.
- 67-6-322 - Religious, educational, and charitable institutions Energy resource recovery facilities. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-323 - [Repealed.]
- 67-6-324 - Replacement parts or goods.
- 67-6-325 - Telephone cooperatives.
- 67-6-326 - Vessels.
- 67-6-327 - Vessels and barges Repairs.
- 67-6-328 - Watershed districts.
- 67-6-329 - Miscellaneous exemptions. [Amended effective July 1, 2011. See the Compiler's Notes.]
- 67-6-330 - Amusement tax exemptions.
- 67-6-331 - Transfers by dealers in personal property of motor vehicles used by common carriers.
- 67-6-332 - Utilities, electric cooperatives and electric membership corporations.
- 67-6-333 - Taxidermists.
- 67-6-334 - Energy for residential use.
- 67-6-335 - Dentists.
- 67-6-336 - Used factory-manufactured structures.
- 67-6-337 - Sales paid for with food stamps.
- 67-6-338 - Sales paid for with vouchers from special supplemental food program for women, infants and children.
- 67-6-339 - Products sold to or used by structural metal fabricators.
- 67-6-340 - Railroad track materials and locomotive radiators.
- 67-6-341 - Credit for sales tax due on motor vehicle incentive payments.
- 67-6-342 - Telecommunications services.
- 67-6-343 - Motor vehicles Exemption from sales tax.
- 67-6-344 - Cooperative direct mail advertising.
- 67-6-345 - Boats, motorboats and other vessels Exemption from sales tax.
- 67-6-346 - Pollution control credit.
- 67-6-347 - Helicopters and aircraft used by nonprofit groups for medical transport Exemption from sales and use taxes.
- 67-6-348 - Used clothing Exemption from sales tax.
- 67-6-349 - Petroleum products sold to air common carriers for flights outside United States. [Effective until July 1, 2011.]
- 67-6-350 - [Repealed.]
- 67-6-351 - Legend drugs used by veterinarians.
- 67-6-352 - Pharmacies and home health care providers.
- 67-6-353 - Adaptive equipment for motor vehicles provided for disabled veterans.
- 67-6-354 - Design professionals' sketches, drawings and models.
- 67-6-355 - Credit for fire protection sprinkler contractors.
- 67-6-356 - Sales and use tax exemption for telecommunications services used by call centers.
- 67-6-357 - Credit on retail tobacco sales tax.
- 67-6-375 - [Repealed.]
- 67-6-376 - [Repealed.]
- 67-6-377 - [Repealed.]
- 67-6-378 - [Repealed.]
- 67-6-379 - [Repealed.]
- 67-6-380 - [Repealed.]
- 67-6-381 - [Repealed.]
- 67-6-382 - [Repealed.]
- 67-6-383 - [Repealed.]
- 67-6-384 - Spallation neutron source facility.
- 67-6-385 - Sales to common carriers for use outside state Certificate Records Exceptions. [Effective July 1, 2011.]
- 67-6-386 - Sale of aviation fuel to commercial air carriers Diesel fuel sold to common carrier Certificate Records. [Effective July 1, 2011.]
- 67-6-387 - Computer software for personal use.
- 67-6-388 - Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements.
- 67-6-389 - Exemption for private communications services.
- 67-6-390 - Exemption for sales of telecommunications services between affiliates.
- 67-6-391 - Exemption for otherwise taxable aircraft. [Effective until July 1, 2010. See the Compiler's Notes.]
- 67-6-392 - Exemption for detailing and repair services on motor vehicles held for resale.
- 67-6-393 - Exemption for sales tax holiday.
- 67-6-394 - Credit for sales tax due on a transaction accommodation fee included in a sale or lease.
- 67-6-395 - Exemption for use of computer software developed, fabricated, and repaired by an affiliated company.
- Part 4 - Administrative Provisions
- Part 5 - Collection and Enforcement Generally
- Part 6 - Dealer Registration
- Part 7 - Local Option Revenue Act
- Part 8 - Simplified Sales and Use Tax Administration
- Part 9 - Transactions Subject to Sales and Use Taxes