Tennessee · Statutes
Chapter 6
193 sections
193 sections
- Tenn. Code Ann. § 67-6-101Short title - Nature of tax
- Tenn. Code Ann. § 67-6-102Chapter definitions - Definitions applicable for taxation of charges for mobile telecommunications services
- Tenn. Code Ann. § 67-6-103Deposit and allocation of receipts - Transportation equity trust fund - Other special allocations
- Tenn. Code Ann. § 67-6-104Apportionment of sales and use tax revenue to commercial development districts in rural, economically distressed counties
- Tenn. Code Ann. § 67-6-105Event Tourism Act
- Tenn. Code Ann. § 67-6-106Sales and use taxes collected on electronic nicotine delivery devices
- Tenn. Code Ann. § 67-6-201Taxable privilege declared
- Tenn. Code Ann. § 67-6-202Property sold at retail
- Tenn. Code Ann. § 67-6-203Property used, consumed, distributed or stored
- Tenn. Code Ann. § 67-6-204Lease or rental of property
- Tenn. Code Ann. § 67-6-205Services
- Tenn. Code Ann. § 67-6-206Industrial machinery and raw materials - Exemptions
- Tenn. Code Ann. § 67-6-207Property sold to farmer or nurseryman
- Tenn. Code Ann. § 67-6-208Warranty or service contract covering repair or maintenance of tangible personal property - Computer software maintenance contracts
- Tenn. Code Ann. § 67-6-209Use of property produced or severed from earth - Exemptions
- Tenn. Code Ann. § 67-6-210Use of property imported by dealer - Exemptions
- Tenn. Code Ann. § 67-6-211Property no longer in interstate commerce
- Tenn. Code Ann. § 67-6-212Amusement tax
- Tenn. Code Ann. § 67-6-213Renting or providing space to transient dealers or vendors
- Tenn. Code Ann. § 67-6-216Nonmaterial costs of manufactured homes
- Tenn. Code Ann. § 67-6-217Aviation fuel - Tax imposed - Reimbursement of transportation equity trust fund for decreased aviation fuel tax revenue - Report
- Tenn. Code Ann. § 67-6-219Sales of tangible personal property to common carriers for use outside state
- Tenn. Code Ann. § 67-6-220Retail sales at flea markets
- Tenn. Code Ann. § 67-6-221Tax imposed on interstate or international telecommunications services sold to businesses - Privilege tax imposed on modern market telecommunications providers - Penalty
- Tenn. Code Ann. § 67-6-222Telecommunications ad valorem tax reduction fund - Discontinuance
- Tenn. Code Ann. § 67-6-223Property of proprietorship incorporated during tax period
- Tenn. Code Ann. § 67-6-224Qualified headquarters facility
- Tenn. Code Ann. § 67-6-226Sales tax on cable and wireless cable television services
- Tenn. Code Ann. § 67-6-227Sales tax on satellite television services
- Tenn. Code Ann. § 67-6-228Food retail sales tax
- Tenn. Code Ann. § 67-6-229Sales to schools or school support groups intended for resale
- Tenn. Code Ann. § 67-6-230Prepaid telephone calling cards
- Tenn. Code Ann. § 67-6-231Retail sale, lease, licensing or use of computer software
- Tenn. Code Ann. § 67-6-232Tax levy for hemp-derived cannabinoid products - Tax allocation
- Tenn. Code Ann. § 67-6-233Taxation of the retail sale, lease, licensing or use of specified digital products or video game digital products transferred to or accessed by subscribers or consumersRepealed
- Tenn. Code Ann. § 67-6-234Computation of use tax applicable to the transfer of a motor vehicle from inventory
- Tenn. Code Ann. § 67-6-235Credits for qualified disaster restoration projects
- Tenn. Code Ann. § 67-6-301Agricultural products
- Tenn. Code Ann. § 67-6-302Aircraft parts and supplies - Property leased by airport authority - Certain supplies and equipment sold to or by large airport service facility
- Tenn. Code Ann. § 67-6-303Armed forces - Automobiles
- Tenn. Code Ann. § 67-6-304Blood and plasma
- Tenn. Code Ann. § 67-6-305Demonstration or display property
- Tenn. Code Ann. § 67-6-306Divorce - Transfer of automobile
- Tenn. Code Ann. § 67-6-307Energy or resource recovery facilities
- Tenn. Code Ann. § 67-6-308Federal government
- Tenn. Code Ann. § 67-6-309Rental from films, transcriptions and recordings
- Tenn. Code Ann. § 67-6-310Gun shows - Sales by nonprofit organizations
- Tenn. Code Ann. § 67-6-311Construction machinery transferred between parent and subsidiary corporationsRepealed
- Tenn. Code Ann. § 67-6-312Transfer of preliminary artwork by advertising agency - Sale or use of final artwork and advertising materials subject to tax
- Tenn. Code Ann. § 67-6-313Interstate commerce - Repair services - Tax credit
- Tenn. Code Ann. § 67-6-314Medical equipment and devices
- Tenn. Code Ann. § 67-6-315Monthly water bill
- Tenn. Code Ann. § 67-6-316Optometrists, opticians, and ophthalmologists
- Tenn. Code Ann. § 67-6-317Public safety or public works-related goods sold to nonprofit property owners association
- Tenn. Code Ann. § 67-6-318Qualified building materials used in construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities
- Tenn. Code Ann. § 67-6-319Pharmaceutical samples - Free drugs and materials
- Tenn. Code Ann. § 67-6-320Prescription drugs
- Tenn. Code Ann. § 67-6-321Railroad stock - Vessels and barges - Railroad rolling stock
- Tenn. Code Ann. § 67-6-322Religious, educational, and charitable institutions - Energy resource recovery facilities
- Tenn. Code Ann. § 67-6-323Tangible personal property, computer software, or services that are necessary to and primarily used for qualified production
- Tenn. Code Ann. § 67-6-324Replacement parts or goods
- Tenn. Code Ann. § 67-6-325Telephone cooperatives
- Tenn. Code Ann. § 67-6-326Vessels
- Tenn. Code Ann. § 67-6-327Vessels and barges - Repairs
- Tenn. Code Ann. § 67-6-328Watershed districts
- Tenn. Code Ann. § 67-6-329Miscellaneous exemptions
- Tenn. Code Ann. § 67-6-330Amusement tax exemptions
- Tenn. Code Ann. § 67-6-331Transfers by dealers in personal property of motor vehicles used by common carriers
- Tenn. Code Ann. § 67-6-332Utilities, electric cooperatives and electric membership corporations
- Tenn. Code Ann. § 67-6-333Taxidermists
- Tenn. Code Ann. § 67-6-334Energy for residential use
- Tenn. Code Ann. § 67-6-335Dentists
- Tenn. Code Ann. § 67-6-336Used factory-manufactured structures
- Tenn. Code Ann. § 67-6-337Sales paid for with food stamps
- Tenn. Code Ann. § 67-6-338Sales paid for with vouchers from special supplemental food program for women, infants and children
- Tenn. Code Ann. § 67-6-339Products sold to or used by structural metal fabricators
- Tenn. Code Ann. § 67-6-340Railroad track materials and locomotive radiators
- Tenn. Code Ann. § 67-6-341Credit for sales tax due on motor vehicle incentive payments
- Tenn. Code Ann. § 67-6-342Telecommunications services
- Tenn. Code Ann. § 67-6-343Motor vehicles - Exemption from sales tax
- Tenn. Code Ann. § 67-6-344[Repealed]Repealed
- Tenn. Code Ann. § 67-6-345Boats, motorboats and other vessels - Exemption from sales tax
- Tenn. Code Ann. § 67-6-346Pollution control credit
- Tenn. Code Ann. § 67-6-347Helicopters and aircraft used by nonprofit groups for medical transport - Exemption from sales and use taxes
- Tenn. Code Ann. § 67-6-348Used clothing - Exemption from sales tax
- Tenn. Code Ann. § 67-6-349Petroleum products sold to air common carriers for flights outside United States
- Tenn. Code Ann. § 67-6-350Coins, currency, and bullion
- Tenn. Code Ann. § 67-6-351Drugs used by veterinarians
- Tenn. Code Ann. § 67-6-352Pharmacies and home health care providers
- Tenn. Code Ann. § 67-6-353Adaptive equipment for motor vehicles provided for disabled veterans - New or used vehicles sold, given, or donated to disabled veterans
- Tenn. Code Ann. § 67-6-354Design professionals' sketches, drawings and models
- Tenn. Code Ann. § 67-6-355Credit for fire protection sprinkler contractors
- Tenn. Code Ann. § 67-6-356Sales and use tax exemption for telecommunications services used by call centers
- Tenn. Code Ann. § 67-6-357Credit on retail tobacco sales tax
- Tenn. Code Ann. § 67-6-358Tax exemption on retail sale of firearm safes and safety devices
- Tenn. Code Ann. § 67-6-384Spallation neutron source facility
- Tenn. Code Ann. § 67-6-385[Repealed]Repealed
- Tenn. Code Ann. § 67-6-386[Repealed]Repealed
- Tenn. Code Ann. § 67-6-387Computer software for personal use - Access and use of software remaining in possession of dealer for purpose of fabricating other software for own use
- Tenn. Code Ann. § 67-6-388Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements