2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907)
Part 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716)
Section 67-6-704 - Exemptions
No county or incorporated city or town is authorized to levy any tax on the sale, purchase, use, consumption or distribution of electric power or energy, or of natural or artificial gas, or coal and fuel oil or steam and chilled water produced and distributed by an energy resource recovery facility operated in a county with a metropolitan form of government.
Amended by 2021 Tenn. Acts, ch. 285,s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157,s 1, eff. 4/23/2019.
Acts 1963, ch. 329, § 2; 1968, ch. 488, §§ 1, 4; 1971, ch. 117, § 7; 1971, ch. 148, § 1; 1972, ch. 653, § 2; 1973, ch. 239, § 2; 1973, ch. 340, § 1; 1974, ch. 675, § 2; 1975, ch. 316, § 2; 1976, ch. 466, § 5; 1977, ch. 43, § 1; 1977, ch. 178, § 2; 1978, ch. 592, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 36; Acts 1979, ch. 308, § 3; 1980, ch. 886, § 2; 1981, ch. 182, § 2; 1982, ch. 585, § 1; 1983, ch. 278, § 1; T.C.A., § 67-3050; Acts 1985, ch. 452, § 7; 1989, ch. 430, § 7; 2003, ch. 357, § 66; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 165, 187; 2009, ch. 530, §§ 35, 47; 2011, ch. 72, §§ 1, 13.
