§ 67-6-396. Exemptions From Sales and Use Tax for Natural Disaster Claimants
For purposes of this section: “Claimant” means any natural person receiving disaster assistance through the federal emergency management agency (FEMA) for repair, replacement, or construction of the person’s primary residence that was damaged or destroyed as a result of a natural disaster occurring in Tennessee; “Major appliance” means any water heater, dishwasher, washer, dryer, refrigerator, […]
§ 67-6-385. Sales to Common Carriers for Use Outside State — Certificate — Records — Exceptions. [Effective on July 1, 2021.]
Notwithstanding other provisions of this chapter, except as provided in this section, no tax is imposed with respect to sales of tangible personal property to common carriers for use outside this state. Persons seeking to make such purchases exempt from tax shall apply to the commissioner for a certificate as provided in § 67-6-528 to […]
§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]
Notwithstanding other provisions of this chapter, no tax is imposed with respect to the sale or use of aviation fuel that is actually used in the operation of airplane or aircraft motors.
§ 67-6-387. Computer Software for Personal Use — Access and Use of Software Remaining in Possession of Dealer for Purpose of Fabricating Other Software for Own Use
There is exempt from the use tax imposed by this chapter the fabrication of computer software by a person, or its direct employee, for the person’s own use and consumption. The exemption provided by this section shall not apply to computer software that is fabricated by any agent of the person using the computer software […]
§ 67-6-388. Exemption From Sales and Use Tax on Leased Motor Vehicles for Insurance Proceeds Paid on Damage Settlements
Notwithstanding this chapter or any other law to the contrary, there shall be an exemption from sales and use tax otherwise imposed on the gross proceeds of motor vehicle leases for insurance proceeds paid pursuant to a damage settlement by an insurance company to the owner of a leased passenger motor vehicle, where that vehicle […]
§ 67-6-389. Exemption for Private Communications Services
Private communications services shall be exempt from the tax imposed by this chapter, when such services are utilized for communications with a computer or telecommunications center located in this state, by a taxpayer that has qualified for the headquarters tax credit provided for in § 67-6-224, or by an affiliate of such taxpayer. For purposes […]
§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates
The tax levied by this chapter shall not apply to sales of telecommunications services between affiliates, when one (1) of the entities that is a member of the affiliated group has qualified for the headquarters tax credit provided for in § 67-6-224. The entity that purchases the telecommunications services from a vendor that is not […]
§ 67-6-391. [reserved.]
Purchases of detailing services and repair services performed on motor vehicles that are held for resale are exempt from the tax imposed by this chapter, if such vehicles are held for resale by a licensed motor vehicle dealer or licensed automobile auction. A person selling detailing services shall, however, be considered to be the user […]
§ 67-6-393. Exemption for Sales Tax Holiday
Any exemption provided by this section shall be known as a “sales tax holiday.” There is exempt from the tax imposed by this chapter the following items of tangible personal property, if sold between 12:01 a.m. on the last Friday of July and 11:59 p.m. the following Sunday: Clothing with a sales price of one […]
§ 67-6-394. Credit for Sales Tax Due on a Transaction Accommodation Fee Included in a Sale or Lease
A credit shall be granted, in the manner provided in subsection (b), for the amount of the sales tax due on a transaction accommodation fee included in the sales price of a sale or the gross proceeds of a lease. The credit shall apply such that sales tax is owed on the sales price or […]