There Is a Newer Version
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this Section
2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 19 - Rental Car Tax
§ 67-4-1906. Exemptions.
Universal Citation:
TN Code § 67-4-1906 (2019)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
This part does not apply to the rental of motor vehicles to a church, or the rental of motor vehicles to a nonprofit religious organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code, codified in 26 U.S.C. § 501(c)(3), and is currently operating under it; provided, that the church or nonprofit religious organization holds a current certificate of sales or use tax exemption from the department of revenue pursuant to § 67-6-322.
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