Used factory-manufactured structures

There is exempt from the sales and use tax imposed by this chapter the sale or use of a used factory-manufactured structure to the extent that the Tennessee sales and use tax applicable to such structure was paid in its initial sale or use in this state. Acts 1986, ch. 733, § 3. There is exempt from the sales and use tax imposed by this chapter the sale or use of a used factory-manufactured structure to the extent that the Tennessee sales and use tax applicable to such structure was paid in its initial sale or use in this state. Acts 1986, ch. 733, § 3.