Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 6: Sales and Use Taxes

Part 3: Exemptions

67-06-0301: Agricultural products.
67-06-0302: Aircraft parts and supplies -- Property leased by airport authority -- Certain supplies and equipment sold to or by large airport service facility.
67-06-0303: Armed forces -- Automobiles.
67-06-0304: Blood and plasma.
67-06-0305: Demonstration or display property.
67-06-0306: Divorce -- Transfer of automobile.
67-06-0307: Energy or resource recovery facilities.
67-06-0308: Federal government.
67-06-0309: Rental from films, transcriptions and recordings.
67-06-0310: Gun shows -- Sales by nonprofit organizations.
67-06-0311: Construction machinery transferred between parent and subsidiary corporations.
67-06-0312: Transfer of preliminary artwork by advertising agency Sale or use of final artwork and advertising materials subject to tax.
67-06-0313: Interstate commerce -- Repair services -- Tax credit. [Effective until January 1, 2016. See the version effective on January 1, 2016, and until July 1, 2017, and the version effective on July 1, 2017.]
67-06-0314: Medical equipment and devices for handicapped persons.
67-06-0315: [Repealed.]
67-06-0316: Optometrists, opticians, and ophthalmologists.
67-06-0317: [Repealed.]
67-06-0318: [Repealed.]
67-06-0319: Pharmaceutical samples -- Free drugs and materials.
67-06-0320: Prescription drugs.
67-06-0321: Railroad stock -- Vessels and barges -- Railroad rolling stock.
67-06-0322: Religious, educational, and charitable institutions -- Energy resource recovery facilities. -- [Amended effective July 1, 2011. See the Compiler's Notes.]
67-06-0323: [Repealed.]
67-06-0324: Replacement parts or goods.
67-06-0325: Telephone cooperatives.
67-06-0326: Vessels.
67-06-0327: Vessels and barges -- Repairs.
67-06-0328: Watershed districts.
67-06-0329: Miscellaneous exemptions. [Effective until July 1, 2017. See the version effective on July 1, 2017.
67-06-0330: Amusement tax exemptions.
67-06-0331: Transfers by dealers in personal property of motor vehicles used by common carriers.
67-06-0332: Utilities, electric cooperatives and electric membership corporations.
67-06-0333: Taxidermists.
67-06-0334: Energy for residential use.
67-06-0335: Dentists.
67-06-0336: Used factory-manufactured structures.
67-06-0337: Sales paid for with food stamps.
67-06-0338: Sales paid for with vouchers from special supplemental food program for women, infants and children.
67-06-0339: Products sold to or used by structural metal fabricators.
67-06-0340: Railroad track materials and locomotive radiators.
67-06-0341: Credit for sales tax due on motor vehicle incentive payments.
67-06-0342: Telecommunications services.
67-06-0343: Motor vehicles -- Exemption from sales tax.
67-06-0344: Cooperative direct mail advertising.
67-06-0345: Boats, motorboats and other vessels -- Exemption from sales tax.
67-06-0346: Pollution control credit.
67-06-0347: Helicopters and aircraft used by nonprofit groups for medical transport -- Exemption from sales and use taxes.
67-06-0348: Used clothing -- Exemption from sales tax.
67-06-0349: Petroleum products sold to air common carriers for flights outside United States. [Effective until July 1, 2013.]
67-06-0350: [Repealed.]
67-06-0351: Legend drugs used by veterinarians.
67-06-0352: Pharmacies and home health care providers.
67-06-0353: Adaptive equipment for motor vehicles provided for disabled veterans.
67-06-0354: Design professionals' sketches, drawings and models.
67-06-0355: Credit for fire protection sprinkler contractors.
67-06-0356: Sales and use tax exemption for telecommunications services used by call centers.
67-06-0357: Credit on retail tobacco sales tax.
67-06-0375: [Repealed.]
67-06-0376: [Repealed.]
67-06-0377: [Repealed.]
67-06-0378: [Repealed.]
67-06-0379: [Repealed.]
67-06-0380: [Repealed.]
67-06-0381: [Repealed.]
67-06-0382: [Repealed.]
67-06-0383: [Repealed.]
67-06-0384: Spallation neutron source facility.
67-06-0385: Sales to common carriers for use outside state -- Certificate -- Records -- Exceptions. -- [Effective July 1, 2011.]
67-06-0386: Sale of aviation fuel to commercial air carriers -- Diesel fuel sold to common carrier -- Certificate -- Records. -- [Effective July 1, 2011.]
67-06-0387: Computer software for personal use -- Access and use of software remaining in possession of dealer for purpose of fabricating other software for own use.
67-06-0388: Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements.
67-06-0389: Exemption for private communications services.
67-06-0390: Exemption for sales of telecommunications services between affiliates.
67-06-0391: Exemption for otherwise taxable aircraft. -- [Effective until July 1, 2010. See the Compiler's Notes.]
67-06-0392: Exemption for detailing and repair services on motor vehicles held for resale.
67-06-0393: Exemption for sales tax holiday.
67-06-0394: Credit for sales tax due on a transaction accommodation fee included in a sale or lease.
67-06-0395: Exemption for use of computer software developed, fabricated, and repaired by an affiliated company.
67-06-0396: Refund for purchases due to flooding. -- [Effective until July 1, 2012. See the Compilers Notes.]
67-06-0397: Sales tax exemptions for expenditures for storm shelter construction. [Effective until December 31, 2012. See the Compiler's Notes.]
67-06-0398: 67-6-398. [Repealed.]