Tenn. Code Ann. § 5-9-102

The county legislative bodies are empowered to make appropriations of money to provide for exhibits of their agriculture, horticulture, and mineral products and resources and manufactured products and the erection of buildings and other permanent improvements at the fairs to be held within the respective counties, and for exhibits of their agriculture, horticulture, and mineral products and resources and manufactured products and the erection of buildings at the Tennessee state fair held annually at Nashville, under the management of the Tennessee State Fair Association; and to provide ways and means and prescribe rules and regulations governing the expenditure of any moneys so appropriated.