§ 67-6-357. Credit on Retail Tobacco Sales Tax
A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on tobacco buydown payments included in the sales price of tobacco sold at retail. The credit shall apply such that sales tax is owed on the sales price of the tobacco less the tobacco buydown […]
§ 67-6-341. Credit for Sales Tax Due on Motor Vehicle Incentive Payments
A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on motor vehicle manufacturer’s incentive payments included in the sales price of motor vehicles sold at retail. The credit shall apply such that sales tax is owed on the sales price of the motor vehicle […]
§ 67-6-342. Telecommunications Services
Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter. Charges made between local exchange carriers and interexchange […]
§ 67-6-343. Motor Vehicles — Exemption From Sales Tax
There is exempt from the sales tax the retail sale of motor vehicles subject to registration and titling in this state pursuant to § 55-3-101 that are not registered and titled in this state, but are removed for use in another state within three (3) calendar days of purchase. Use of such motor vehicles within […]
§ 67-6-344. Cooperative Direct Mail Advertising
The tax imposed by this chapter does not apply to the sale or use of direct mail advertising materials that are distributed in Tennessee from outside the state by a person engaged solely and exclusively in the business of providing cooperative direct mail advertising. For the purpose of this section: “Cooperative direct mail advertising” means […]
§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax
There is exempt from the sales tax the retail sale of boats, motorboats and other vessels as defined by § 69-9-204, that are subject to registration and identification in this state pursuant to § 69-9-206, that are not registered and identified in this state, but are removed for use in another state within three (3) […]
§ 67-6-346. Pollution Control Credit
There shall be a credit of one hundred percent (100%) of the sales and use tax paid with respect to any system, method, improvement, structure, device or appliance appurtenant thereto that is required and primarily used to bring the purchaser into compliance with pollution control laws or regulations, whether federal, state, or local, when such […]
§ 67-6-337. Sales Paid for With Food Stamps
There are exempt from the tax imposed by this chapter all sales for which the consideration given is food stamps, food coupons or for which an electronic debit card or other electronic benefits transfer system is used or that utilizes such other means as the department of human services may approve, and which cards, systems […]
§ 67-6-338. Sales Paid for With Vouchers From Special Supplemental Food Program for Women, Infants and Children
There are exempt from the tax imposed by this chapter all sales for which the consideration is a voucher issued under the Special Supplemental Food Program for Women, Infants and Children (42 U.S.C. § 1786), and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such […]
§ 67-6-339. Products Sold to or Used by Structural Metal Fabricators
The tax imposed by this chapter does not apply to materials sold to or used by a structural metal fabricator; provided, that such materials are used by the fabricator to fabricate structural metal products for application or use by the fabricator in the performance of a contract outside the state. For the purpose of this […]