There Is a Newer Version
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this Part
2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 3 - Exemptions
- § 67-6-301. Agricultural products.
- § 67-6-302. Aircraft parts and supplies -- Property leased by airport authority -- Certain supplies and equipment sold to or by large airport service facility.
- § 67-6-303. Armed forces -- Automobiles.
- § 67-6-304. Blood and plasma.
- § 67-6-305. Demonstration or display property.
- § 67-6-306. Divorce -- Transfer of automobile.
- § 67-6-307. Energy or resource recovery facilities.
- § 67-6-308. Federal government.
- § 67-6-309. Rental from films, transcriptions and recordings.
- § 67-6-310. Gun shows -- Sales by nonprofit organizations.
- § 67-6-311. Construction machinery transferred between parent and subsidiary corporations.
- § 67-6-312. Transfer of preliminary artwork by advertising agency -- Sale or use of final artwork and advertising materials subject to tax.
- § 67-6-313. Interstate commerce -- Repair services -- Tax credit. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-313. Interstate commerce -- Repair services -- Tax credit. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-314. Medical equipment and devices.
- § 67-6-315. Monthly water bill.
- § 67-6-316. Optometrists, opticians, and ophthalmologists.
- § 67-6-317. Public safety or public works-related goods sold to nonprofit property owners association.
- § 67-6-318. Qualified building materials used in construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities.
- § 67-6-319. Pharmaceutical samples -- Free drugs and materials.
- § 67-6-320. Prescription drugs.
- § 67-6-321. Railroad stock -- Vessels and barges -- Railroad rolling stock.
- § 67-6-322. Religious, educational, and charitable institutions -- Energy resource recovery facilities. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-322. Religious, educational, and charitable institutions -- Energy resource recovery facilities. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-323. [Reserved.]
- § 67-6-324. Replacement parts or goods.
- § 67-6-325. Telephone cooperatives.
- § 67-6-326. Vessels.
- § 67-6-327. Vessels and barges -- Repairs.
- § 67-6-328. Watershed districts.
- § 67-6-329. Miscellaneous exemptions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-329. Miscellaneous exemptions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-330. Amusement tax exemptions.
- § 67-6-331. Transfers by dealers in personal property of motor vehicles used by common carriers.
- § 67-6-332. Utilities, electric cooperatives and electric membership corporations.
- § 67-6-333. Taxidermists.
- § 67-6-334. Energy for residential use.
- § 67-6-335. Dentists.
- § 67-6-336. Used factory-manufactured structures.
- § 67-6-337. Sales paid for with food stamps.
- § 67-6-338. Sales paid for with vouchers from special supplemental food program for women, infants and children.
- § 67-6-339. Products sold to or used by structural metal fabricators.
- § 67-6-340. Railroad track materials and locomotive radiators.
- § 67-6-341. Credit for sales tax due on motor vehicle incentive payments.
- § 67-6-342. Telecommunications services.
- § 67-6-343. Motor vehicles -- Exemption from sales tax.
- § 67-6-344. Cooperative direct mail advertising.
- § 67-6-345. Boats, motorboats and other vessels -- Exemption from sales tax.
- § 67-6-346. Pollution control credit.
- § 67-6-347. Helicopters and aircraft used by nonprofit groups for medical transport -- Exemption from sales and use taxes.
- § 67-6-348. Used clothing -- Exemption from sales tax.
- § 67-6-349. Petroleum products sold to air common carriers for flights outside United States. [Effective until July 1, 2021.]
- § 67-6-350. [Reserved.]
- § 67-6-351. Drugs used by veterinarians.
- § 67-6-352. Pharmacies and home health care providers.
- § 67-6-353. Adaptive equipment for motor vehicles provided for disabled veterans -- New or used vehicles sold, given, or donated to disabled veterans.
- § 67-6-354. Design professionals' sketches, drawings and models.
- § 67-6-355. Credit for fire protection sprinkler contractors.
- § 67-6-356. Sales and use tax exemption for telecommunications services used by call centers.
- § 67-6-357. Credit on retail tobacco sales tax.
- § 67-6-358. -- 67-6-383. [Reserved.]
- § 67-6-384. Spallation neutron source facility.
- § 67-6-385. Sales to common carriers for use outside state -- Certificate -- Records -- Exceptions. [Effective on July 1, 2021.]
- § 67-6-386. Sale or use of aviation fuel. [Effective on July 1, 2021.]
- § 67-6-387. Computer software for personal use -- Access and use of software remaining in possession of dealer for purpose of fabricating other software for own use.
- § 67-6-388. Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements.
- § 67-6-389. Exemption for private communications services.
- § 67-6-390. Exemption for sales of telecommunications services between affiliates.
- § 67-6-391. [Reserved.]
- § 67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.
- § 67-6-393. Exemption for sales tax holiday.
- § 67-6-394. Credit for sales tax due on a transaction accommodation fee included in a sale or lease.
- § 67-6-395. Exemption for use of computer software developed, fabricated, and repaired by an affiliated company.
- § 67-6-396. Exemptions from sales and use tax for natural disaster claimants.
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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