2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]
§ 67-4-2304. Tax on Energy Purchased From an Energy Resource Recovery Facility. [Effective on July 1, 2021.]

Universal Citation: TN Code § 67-4-2304 (2020)
  1. There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.
  2. The tax collected pursuant to this section shall be deposited in the state general fund.
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