There is exempt from the taxes imposed by this chapter all sales of tangible personal property to commercial marine vessels for use by such vessels, where the deliveries of such property are made in mid-stream of waterways constituting geographical boundaries of this state. Dealers shall, however, be required to support such sales by bills of sale positively reflecting such delivery receipted by the master of the deliveree vessel.
Tenn. Code Ann. § 67-6-326
Vessels
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.