It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state.
Tenn. Code Ann. § 67-6-211
Property no longer in interstate commerce
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Applied in 2 court decisions — leading case Security Fire Protection Co. v. Huddleston (2003)
Most recently applied in Security Fire Protection Co. v. Huddleston (December 2003)
Acts 1947, ch. 3, § 4; C
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.