§ 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 […]
§ 67-6-333. Taxidermists
Charges made by taxidermists for taxidermy activity are exempt from the tax imposed by this chapter. The taxidermist shall, however, be considered to be the user and consumer of any articles of tangible personal property or any taxable services that the taxidermist purchases.
§ 67-6-334. Energy for Residential Use
There are exempt from the tax levied by this chapter gas, electricity, fuel oil, coal and other energy fuels sold directly to the consumer for residential use. As used in this section, “sold directly to the consumer for residential use” includes the furnishing of gas, electricity, fuel oil, coal or other energy fuels to single […]
§ 67-6-335. Dentists
A dentist shall be considered the user and consumer of the tangible personal property used in the practice of the dentist’s profession, and the tax imposed by this chapter shall not be applicable to all or any part of the charges made by a dentist to the dentist’s patients in connection with the sale or […]
§ 67-6-336. Used Factory-Manufactured Structures
There is exempt from the sales and use tax imposed by this chapter the sale or use of a used factory-manufactured structure to the extent that the Tennessee sales and use tax applicable to such structure was paid in its initial sale or use in this state.
§ 67-6-328. Watershed Districts
There is exempt from sales or use tax all sales of tangible personal property to watershed districts for use and consumption by such districts.
§ 67-6-329. Miscellaneous Exemptions. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
The sale at retail, the use, the consumption, the distribution and the storage for use or consumption in this state of the following tangible personal property is specifically exempted from the tax imposed by this chapter: “Gasoline” upon which a privilege tax per gallon is paid, and not refunded; except that premixed engine fuel containing […]
§ 67-6-329. Miscellaneous Exemptions. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
The sale at retail, the use, the consumption, the distribution and the storage for use or consumption in this state of the following tangible personal property is specifically exempted from the tax imposed by this chapter: “Gasoline” upon which a privilege tax per gallon is paid, and not refunded; except that premixed engine fuel containing […]
§ 67-6-330. Amusement Tax Exemptions
There is exempt from the sales tax on admission, dues or fees imposed by § 67-6-212: Events or activities held for or sponsored by public or private schools, kindergarten through grade twelve (K-12); The sales price of admissions to county or agricultural fairs and any dues, fees or charges that enable or entitle the entrant […]
§ 67-6-331. Transfers by Dealers in Personal Property of Motor Vehicles Used by Common Carriers
There shall be exempt from the tax imposed by this chapter, the transfer, by any dealer in personal property, of motor vehicles with a gross vehicle weight rating (GVWR) of a Class three (3) or above as defined in § 55-4-113 and trailers, semi-trailers and pole-trailers as defined in §§ 55-1-105 and 55-4-113 that shall […]