2015 Tennessee Code
Title 65 - Public Utilities and Carriers
Chapter 29 - Telephone Cooperatives
§ 65-29-129 - No exemption from ad valorem taxes.
Nothing in this chapter shall be construed to exempt cooperatives and foreign corporations furnishing telephone service in this state pursuant to this chapter from ad valorem property taxes. Assessment schedules for such property shall be filed with the comptroller of the treasury. Cooperatives and foreign corporations shall also be subject to the sales and use tax under title 67, chapter 6. The payment of the above taxes shall be in lieu of all other taxes unless it is otherwise specifically provided by law.
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