The sales and use tax imposed by this chapter on sales of water by a public utility only applies to charges on a customer's monthly water bill for metered water usage, a monthly minimum bill, a monthly customer charge, or a monthly demand charge.
Tenn. Code Ann. § 67-6-315
Monthly water bill
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 2018, ch. 813, § 1.
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.