2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 23 - Special User Privilege Tax Law [Effective July 1, 2011]
67-4-2304 - Tax on energy purchased from an energy resource recovery facility. [Effective July 1, 2011.]
67-4-2304. Tax on energy purchased from an energy resource recovery facility. [Effective July 1, 2011.]
(a) There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.
(b) The tax collected pursuant to this section shall be deposited in the state general fund.
[Acts 2003, ch. 357, § 75; 2004, ch. 959, §§ 39, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 129; 2009, ch. 530, § 35.]
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