Tax on energy purchased from an energy resource recovery facility. [Effective on July 1, 2021.]
Acts 2003, ch. 357, § 75; 2004, ch. 959, §§ 39, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 129; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2013, ch. 480, § 1; 2015, ch. 273,…
(1) There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.
(2) The tax collected pursuant to this section shall be deposited in the state general fund.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.