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Home » US Law » 2021 Tennessee Code » Title 67 - Taxes and Licenses » Chapter 6 - Sales and Use Taxes » Part 2 - Taxes Imposed » § 67-6-211. Property No Longer in Interstate Commerce

It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state.