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Tenn. Code Ann. § 67-6-319

Pharmaceutical samples — Free drugs and materials

Known as the Retailers' Sales Tax Act

The act spans §§ 67–67 (222 sections).

Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C

(1) There is exempt from the sales and use tax samples produced by a pharmaceutical plant within the state for future distribution outside of the state or temporarily stored by such pharmaceutical plant within the state for future distribution outside of the state.

(2) There is exempt from the sales and use tax imposed by this chapter prescription drugs distributed free of charge by the manufacturer, including packaging materials and constituent elements and ingredients.

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.