US Lawyer Database

§ 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 […]

§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations

There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of […]

§ 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.