§ 67-6-353. Adaptive Equipment for Motor Vehicles Provided for Disabled Veterans — New or Used Vehicles Sold, Given, or Donated to Disabled Veterans
There is exempt from this chapter any sales and use tax upon adaptive equipment for motor vehicles that is necessary to ensure that the eligible person will be able to operate an automobile or other conveyance in a manner consistent with such person’s own safety and the safety of others. This section shall apply only […]
§ 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 […]
§ 67-6-340. Railroad Track Materials and Locomotive Radiators
Notwithstanding the reduced rate for purchases by common carriers, there are exempt from the sales and use tax railroad track materials and locomotive radiators purchased in this state by railroads for use outside this state. Persons seeking to make exempt purchases as provided in this section shall apply to the commissioner for a certificate as […]
§ 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) […]