US Lawyer Database

§ 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, […]

§ 67-6-389. 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 […]