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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 3 - Exemptions
§ 67-6-338. Sales paid for with vouchers from special supplemental food program for women, infants and children.
Universal Citation: TN Code § 67-6-338 (2017)
- (a) There are exempt from the tax imposed by this chapter all sales for which the consideration is a voucher issued under the Special Supplemental Food Program for Women, Infants and Children, codified in 42 U.S.C. § 1786, and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such sale shall be fully taxable.
- (b) If not required by federal law, this exemption shall not be implemented and shall have no effect.
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