There is exempt from the sales and use tax the proceeds derived from sales at gun shows, displays or exhibits, sponsored by any nonprofit organization of gun collectors. This exemption shall not be applicable to any sale made by a person who regularly engages in business as a dealer in guns, or to any sale of a gun for future delivery.
Tenn. Code Ann. § 67-6-310
Gun shows — Sales by nonprofit organizations
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; 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.