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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 3 - Exemptions
§ 67-6-324. Replacement parts or goods.
Universal Citation: TN Code § 67-6-324 (2017)
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.
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