§ 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.
§ 67-6-322. Religious, Educational, and Charitable Institutions — Energy Resource Recovery Facilities. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
There is exempt from this chapter any sales or use tax upon tangible personal property, computer software, or taxable services sold, given, or donated to any: Church, temple, synagogue or mosque; University, including the Agricultural Foundation for Tennessee Tech, Inc.; College; School; Orphanage; Institution organized for the principal purpose of placing homeless children in foster […]
§ 67-6-322. Religious, Educational, and Charitable Institutions — Energy Resource Recovery Facilities. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
There is exempt from this chapter any sales or use tax upon tangible personal property, computer software, or taxable services sold, given, or donated to any: Church, temple, synagogue or mosque; University, including the Agricultural Foundation for Tennessee Tech, Inc.; College; School; Orphanage; Institution organized for the principal purpose of placing homeless children in foster […]
§ 67-6-323. [reserved.]
There is exempt from sales tax any replacement parts or goods transferred without cost to a purchaser for the replacement of faulty parts or equipment that prior thereto had been sold under a warranty or guarantee or condition and upon which original purchase or importation a sales or use tax was paid.
§ 67-6-325. Telephone Cooperatives
There is exempt from this chapter all sales of tangible personal property to telephone cooperatives organized under the general welfare laws of this state. This exemption shall apply only to sales of tangible personal property to telephone cooperatives for their own use and consumption, and shall not apply to any purchases made by the telephone […]
§ 67-6-326. Vessels
There is exempt from the taxes imposed by this chapter all sales of tangible personal property to commercial marine vessels for use by such vessels, where the deliveries of such property are made in mid-stream of waterways constituting geographical boundaries of this state. Dealers shall, however, be required to support such sales by bills of […]
§ 67-6-327. Vessels and Barges — Repairs
There is exempt from the tax imposed by this chapter repair services performed on vessels and barges of fifty (50) tons and over load displacement that are used principally in interstate or international commerce, and the parts, accessories, materials and supplies used in such repairs where the parts, accessories, materials and supplies become component parts […]
§ 67-6-318. Qualified Building Materials Used in Construction, Expansion, or Renovation of One or More Qualified, New, or Expanded Warehouse or Distribution Facilities
Subject to the approval set forth in subdivision (c)(2), there is a sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one (1) or more qualified, new, or expanded warehouse or distribution facilities as defined in § 67-6-102(44)(H); provided, that the taxpayer or a lessor, or both, […]
§ 67-6-319. Pharmaceutical Samples — Free Drugs and Materials
There is exempt from the sales and use tax samples produced by a pharmaceutical plant within the state for future distribution outside of the state or temporarily stored by such pharmaceutical plant within the state for future distribution outside of the state. There is exempt from the sales and use tax imposed by this chapter […]
§ 67-6-320. Prescription Drugs
There is exempt from the tax imposed by this chapter any drug, including over-the-counter drugs, for human use dispensed pursuant to a prescription. This exemption shall not apply to grooming and hygiene products. There is exempt from the tax imposed by this chapter the sale or use of: Insulin; and Medical oxygen for human use […]