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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 3 - Exemptions
§ 67-6-310. Gun shows -- Sales by nonprofit organizations.
Universal Citation: TN Code § 67-6-310 (2017)
There is exempt from the sales and use tax the proceeds derived from sales at gun shows, displays or exhibits, sponsored by any nonprofit organization of gun collectors. This exemption shall not be applicable to any sale made by a person who regularly engages in business as a dealer in guns, or to any sale of a gun for future delivery.
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