Chapter

Part 9 Transactions Subject to Sales and Use Taxes

Tenn. Code Ann. § 67-6-101— Short title — Nature of tax
Tenn. Code Ann. § 67-6-102— Chapter definitions — Definitions applicable for taxation of charges for mobile telecommunications services. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-102.1— Chapter definitions — Definitions applicable for taxation of charges for mobile telecommunications services. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-103— Deposit and allocation of receipts — Transportation equity trust fund — Other special allocations. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-103.1— Deposit and allocation of receipts — Transportation equity trust fund — Other special allocations. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-104— Apportionment of sales and use tax revenue to commercial development districts in rural, economically distressed counties
Tenn. Code Ann. § 67-6-105— Event Tourism Act. [Effective until July 1, 2023.]
Tenn. Code Ann. § 67-6-106— Sales and use taxes collected on electronic nicotine delivery devices
Tenn. Code Ann. § 67-6-201— Taxable privilege declared. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-201.1— Taxable privilege declared. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-202— Property sold at retail. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-202.1— Property sold at retail. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-203— Property used, consumed, distributed or stored. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-203.1— Property used, consumed, distributed or stored. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-204— Lease or rental of property
Tenn. Code Ann. § 67-6-205— Services. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-205.1— Services. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-206— Industrial machinery and raw materials — Exemptions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-206.1— Industrial machinery and raw materials — Exemptions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-207— Farm equipment and machinery
Tenn. Code Ann. § 67-6-208— Warranty or service contract covering repair or maintenance of tangible personal property — Computer software maintenance contracts
Tenn. Code Ann. § 67-6-209— Use of property produced or severed from earth — Exemptions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-209.1— Use of property produced or severed from earth — Exemptions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-210— Use of property imported by dealer — Exemptions
Tenn. Code Ann. § 67-6-211— Property no longer in interstate commerce
Tenn. Code Ann. § 67-6-212— Amusement tax
Tenn. Code Ann. § 67-6-213— Renting or providing space to transient dealers or vendors
Tenn. Code Ann. § 67-6-214— [Reserved.]
Tenn. Code Ann. § 67-6-215— [Reserved.]
Tenn. Code Ann. § 67-6-216— Nonmaterial costs of manufactured homes
Tenn. Code Ann. § 67-6-217— Aviation fuel — Tax imposed — Advisory task force. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-218— [Reserved.]
Tenn. Code Ann. § 67-6-219— Sales of tangible personal property to common carriers for use outside state. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-220— Retail sales at flea markets
Tenn. Code Ann. § 67-6-221— Tax imposed on interstate or international telecommunications services sold to businesses — Privilege tax imposed on modern market telecommunications providers — Penalty. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-222— Telecommunications ad valorem tax reduction fund — Discontinuance
Tenn. Code Ann. § 67-6-223— Property of proprietorship incorporated during tax period
Tenn. Code Ann. § 67-6-224— Qualified headquarters facility
Tenn. Code Ann. § 67-6-225— [Reserved.]
Tenn. Code Ann. § 67-6-226— Sales tax on cable and wireless cable television services. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-227— Sales tax on satellite television services. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-228— Food retail sales tax
Tenn. Code Ann. § 67-6-229— Sales to schools or school support groups intended for resale
Tenn. Code Ann. § 67-6-230— Prepaid telephone calling cards
Tenn. Code Ann. § 67-6-231— Retail sale, lease, licensing or use of computer software
Tenn. Code Ann. § 67-6-232— [Repealed.]
Tenn. Code Ann. § 67-6-233— Taxation of the retail sale, lease, licensing or use of specified digital products or video game digital products transferred to or accessed by subscribers or consumers
Tenn. Code Ann. § 67-6-234— Computation of use tax applicable to the transfer of a motor vehicle from inventory
Tenn. Code Ann. § 67-6-235— Credits for qualified disaster restoration projects
Tenn. Code Ann. § 67-6-301— Agricultural products
Tenn. Code Ann. § 67-6-302— Aircraft parts and supplies — Property leased by airport authority — Certain supplies and equipment sold to or by large airport service facility
Tenn. Code Ann. § 67-6-303— Armed forces — Automobiles
Tenn. Code Ann. § 67-6-304— Blood and plasma
Tenn. Code Ann. § 67-6-305— Demonstration or display property
Tenn. Code Ann. § 67-6-306— Divorce — Transfer of automobile
Tenn. Code Ann. § 67-6-307— Energy or resource recovery facilities
Tenn. Code Ann. § 67-6-308— Federal government
Tenn. Code Ann. § 67-6-309— Rental from films, transcriptions and recordings
Tenn. Code Ann. § 67-6-310— Gun shows — Sales by nonprofit organizations
Tenn. Code Ann. § 67-6-311— Construction machinery transferred between parent and subsidiary corporations
Tenn. Code Ann. § 67-6-312— Transfer of preliminary artwork by advertising agency — Sale or use of final artwork and advertising materials subject to tax
Tenn. Code Ann. § 67-6-313— Interstate commerce — Repair services — Tax credit. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-313.1— Interstate commerce — Repair services — Tax credit. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-314— Medical equipment and devices
Tenn. Code Ann. § 67-6-315— Monthly water bill
Tenn. Code Ann. § 67-6-316— Optometrists, opticians, and ophthalmologists
Tenn. Code Ann. § 67-6-317— Public safety or public works-related goods sold to nonprofit property owners association
Tenn. Code Ann. § 67-6-318— Qualified building materials used in construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities
Tenn. Code Ann. § 67-6-319— Pharmaceutical samples — Free drugs and materials
Tenn. Code Ann. § 67-6-320— Prescription drugs
Tenn. Code Ann. § 67-6-321— Railroad stock — Vessels and barges — Railroad rolling stock
Tenn. Code Ann. § 67-6-322— Religious, educational, and charitable institutions — Energy resource recovery facilities. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-322.1— Religious, educational, and charitable institutions — Energy resource recovery facilities. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-323— [Reserved.]
Tenn. Code Ann. § 67-6-324— Replacement parts or goods
Tenn. Code Ann. § 67-6-325— Telephone cooperatives
Tenn. Code Ann. § 67-6-326— Vessels
Tenn. Code Ann. § 67-6-327— Vessels and barges — Repairs
Tenn. Code Ann. § 67-6-328— Watershed districts
Tenn. Code Ann. § 67-6-329— Miscellaneous exemptions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-329.1— Miscellaneous exemptions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-330— Amusement tax exemptions
Tenn. Code Ann. § 67-6-331— Transfers by dealers in personal property of motor vehicles used by common carriers
Tenn. Code Ann. § 67-6-332— Utilities, electric cooperatives and electric membership corporations
Tenn. Code Ann. § 67-6-333— Taxidermists
Tenn. Code Ann. § 67-6-334— Energy for residential use
Tenn. Code Ann. § 67-6-335— Dentists
Tenn. Code Ann. § 67-6-336— Used factory-manufactured structures
Tenn. Code Ann. § 67-6-337— Sales paid for with food stamps
Tenn. Code Ann. § 67-6-338— Sales paid for with vouchers from special supplemental food program for women, infants and children
Tenn. Code Ann. § 67-6-339— Products sold to or used by structural metal fabricators
Tenn. Code Ann. § 67-6-340— Railroad track materials and locomotive radiators
Tenn. Code Ann. § 67-6-341— Credit for sales tax due on motor vehicle incentive payments
Tenn. Code Ann. § 67-6-342— Telecommunications services
Tenn. Code Ann. § 67-6-343— Motor vehicles — Exemption from sales tax
Tenn. Code Ann. § 67-6-344— Cooperative direct mail advertising
Tenn. Code Ann. § 67-6-345— Boats, motorboats and other vessels — Exemption from sales tax
Tenn. Code Ann. § 67-6-346— Pollution control credit
Tenn. Code Ann. § 67-6-347— Helicopters and aircraft used by nonprofit groups for medical transport — Exemption from sales and use taxes
Tenn. Code Ann. § 67-6-348— Used clothing — Exemption from sales tax
Tenn. Code Ann. § 67-6-349— Petroleum products sold to air common carriers for flights outside United States. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-350— [Reserved.]
Tenn. Code Ann. § 67-6-351— Drugs used by veterinarians
Tenn. Code Ann. § 67-6-352— Pharmacies and home health care providers
Tenn. Code Ann. § 67-6-353— Adaptive equipment for motor vehicles provided for disabled veterans — New or used vehicles sold, given, or donated to disabled veterans
Tenn. Code Ann. § 67-6-354— Design professionals' sketches, drawings and models
Tenn. Code Ann. § 67-6-355— Credit for fire protection sprinkler contractors
Tenn. Code Ann. § 67-6-356— Sales and use tax exemption for telecommunications services used by call centers
Tenn. Code Ann. § 67-6-357— Credit on retail tobacco sales tax
Tenn. Code Ann. § 67-6-358— — 67-6-383. [Reserved.]
Tenn. Code Ann. § 67-6-384— Spallation neutron source facility
Tenn. Code Ann. § 67-6-385— Sales to common carriers for use outside state — Certificate — Records — Exceptions. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-386— Sale or use of aviation fuel. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-387— Computer software for personal use — Access and use of software remaining in possession of dealer for purpose of fabricating other software for own use
Tenn. Code Ann. § 67-6-388— Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements
Tenn. Code Ann. § 67-6-389— Exemption for private communications services
Tenn. Code Ann. § 67-6-390— Exemption for sales of telecommunications services between affiliates
Tenn. Code Ann. § 67-6-391— [Reserved.]
Tenn. Code Ann. § 67-6-392— Exemption for detailing and repair services on motor vehicles held for resale
Tenn. Code Ann. § 67-6-393— Exemption for sales tax holiday
Tenn. Code Ann. § 67-6-394— Credit for sales tax due on a transaction accommodation fee included in a sale or lease
Tenn. Code Ann. § 67-6-395— Exemption for use of computer software developed, fabricated, and repaired by an affiliated company
Tenn. Code Ann. § 67-6-396— Exemptions from sales and use tax for natural disaster claimants
Tenn. Code Ann. § 67-6-401— Administration by commissioner
Tenn. Code Ann. § 67-6-402— Rules and regulations
Tenn. Code Ann. § 67-6-403— Forms
Tenn. Code Ann. § 67-6-404— Oaths
Tenn. Code Ann. § 67-6-405— Personnel, supplies, and expenses
Tenn. Code Ann. § 67-6-406— Registration of motor vehicles and boats dependent on payment of tax
Tenn. Code Ann. § 67-6-407— Dealers of aviation fuel — Reports. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-407.1— Dealers of aviation fuel — Reports. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-408— Transportation equity trust fund — Commissioners' annual report. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-408.1— Transportation equity trust fund — Commissioners' annual report. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-409— Procedures for claiming exemption — Liability
Tenn. Code Ann. § 67-6-410— Information report of sales of beer, tobacco products, or other types of tangible personal property
Tenn. Code Ann. § 67-6-411— Duplicate information returns to be filed by payment settlement entities, third party settlement organizations, electronic payment facilitators or other third parties acting for payment settlement entities
Tenn. Code Ann. § 67-6-501— Tax collected from dealer — Property management company tax on vacation lodging — Mobile telecommunications service tax — Liability of marketplace facilitator
Tenn. Code Ann. § 67-6-502— Tax paid by consumer
Tenn. Code Ann. § 67-6-503— Retailer to display price and tax separately
Tenn. Code Ann. § 67-6-504— Returns and payment. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-504.1— Returns and payment. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-505— Alternative filing and payments
Tenn. Code Ann. § 67-6-506— Extensions
Tenn. Code Ann. § 67-6-507— Credits to dealers — Credits to prevent multistate taxations — Credits for resale of telecommunication services
Tenn. Code Ann. § 67-6-508— Credits to purchaser
Tenn. Code Ann. § 67-6-509— Deduction for dealer's accounting costs
Tenn. Code Ann. § 67-6-510— Computation on trade-ins
Tenn. Code Ann. § 67-6-511— Inclusion of lessee's sales in dealer's return
Tenn. Code Ann. § 67-6-512— Form of payment
Tenn. Code Ann. § 67-6-513— Settlement on quitting business
Tenn. Code Ann. § 67-6-514— Excess revenue paid over to commissioner
Tenn. Code Ann. § 67-6-515— Collection of taxes by marketplace facilitator — Reports — Audit — Relief from liability
Tenn. Code Ann. § 67-6-516— Delinquencies and other violations — Penalties — Grace period
Tenn. Code Ann. § 67-6-517— Delinquency — Determination and collection of tax
Tenn. Code Ann. § 67-6-518— Collection of tax from dealer's debtors
Tenn. Code Ann. § 67-6-519— Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted
Tenn. Code Ann. § 67-6-520— Presumption that dealer has agent operating in state and has substantial nexus with state — Criteria — Rebuttal of presumption
Tenn. Code Ann. § 67-6-521— [Reserved.]
Tenn. Code Ann. § 67-6-522— Delinquent dealers
Tenn. Code Ann. § 67-6-523— Records
Tenn. Code Ann. § 67-6-524— Registration of dealers
Tenn. Code Ann. § 67-6-525— Findings related to sales threshold standard
Tenn. Code Ann. § 67-6-526— Effect on substantial nexus criteria
Tenn. Code Ann. § 67-6-527— [Reserved.]
Tenn. Code Ann. § 67-6-528— Common carriers seeking reduced rate — Applications — Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-528.1— Common carriers seeking reduced rate — Applications — Certificates. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-529— Exemption certificate for railroad track materials and locomotive radiators
Tenn. Code Ann. § 67-6-530— [Reserved.]
Tenn. Code Ann. § 67-6-531— Contracts for collection of sales and use taxes
Tenn. Code Ann. § 67-6-532— Electronic database for home service provider — Errors or omissions in database — Alternative if database not provided — Services subject to federal sourcing rules — Remedies available to customers
Tenn. Code Ann. § 67-6-533— Liability of sellers and certified service providers when relying on erroneous data
Tenn. Code Ann. § 67-6-534— Seller's duty to determine nine digit zip code
Tenn. Code Ann. § 67-6-535— Reciprocal agreements with other states
Tenn. Code Ann. § 67-6-536— Returns submitted by Model 1 and 2 sellers — Informational return — Electronic payments — Due dates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-536.1— Returns submitted by Model 1 and 2 sellers — Informational return — Electronic payments — Due dates. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-537— Release from liability for sales or use taxes for certain sellers — Exceptions
Tenn. Code Ann. § 67-6-538— Customer refund procedures for over-collected sales or use taxes
Tenn. Code Ann. § 67-6-539— Bundled transactions — Telecommunications services. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-539.1— Bundled transactions — Telecommunications services. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-540— Managed compliance agreement with eligible dealers
Tenn. Code Ann. § 67-6-541— Sales to or use by a contractor, subcontractor, or material vendor of tangible personal property
Tenn. Code Ann. § 67-6-601— Certificate of registration — Required — Application. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-601.1— Certificate of registration — Required — Application. [Effective on July 1, 2021. See the versions effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-602— Certificate of registration — Application — Form — Issuance or refusal to issue certificate
Tenn. Code Ann. § 67-6-603— Forfeiture of certificate
Tenn. Code Ann. § 67-6-604— Revocation of certificate — Procedure
Tenn. Code Ann. § 67-6-605— Recall of certificate for excessive administrative costs
Tenn. Code Ann. § 67-6-606— Operating without certificate — Penalty
Tenn. Code Ann. § 67-6-607— Unauthorized use of certificate — Penalty
Tenn. Code Ann. § 67-6-608— Registration using central, electronic registration system
Tenn. Code Ann. § 67-6-701— Short title — Nature of tax
Tenn. Code Ann. § 67-6-702— Tax authorized — Rates — Termination of services tax. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-702.1— Tax authorized — Rates — Termination of services tax. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-703— Priority of county levy
Tenn. Code Ann. § 67-6-704— Exemptions. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-705— Tax subject to referendum
Tenn. Code Ann. § 67-6-706— Referendum. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-706.1— Referendum. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-707— Petition for tax
Tenn. Code Ann. § 67-6-708— Termination of tax
Tenn. Code Ann. § 67-6-709— Repeal of tax
Tenn. Code Ann. § 67-6-710— Collection and administration. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-710.1— Collection and administration. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-711— [Reserved.]
Tenn. Code Ann. § 67-6-712— Distribution of revenue. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-712.1— Distribution of revenue. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-713— [Reserved.]
Tenn. Code Ann. § 67-6-714— Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-715— Refund of local tax on purchase of single article. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-716— Notice of change in local tax rate — Effective date of change — Local jurisdiction boundary changes. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-801— Short title
Tenn. Code Ann. § 67-6-802— Part definitions
Tenn. Code Ann. § 67-6-803— Legislative findings
Tenn. Code Ann. § 67-6-804— Multi-state discussions — Delegates
Tenn. Code Ann. § 67-6-805— Authority to enter into the Streamlined Sales and Use Tax Agreement
Tenn. Code Ann. § 67-6-806— Agreement requirements
Tenn. Code Ann. § 67-6-901— Application. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-902— Sourcing — Retail sales — Lease or rental of tangible personal property — Lease or sale of nontransportation equipment vehicles — Retail sales of transportation equipment. [Amended effective October 1, 2019. See the Compiler's Notes.] [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-903— [Reserved.]
Tenn. Code Ann. § 67-6-904— Direct mail certificate. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-905— Source of sales of telecommunication services — Definitions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-905.1— Source of sales of telecommunication services — Definitions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
Tenn. Code Ann. § 67-6-906— Source of sales of watercraft, manufactured homes, mobile homes, or vehicles that do not qualify as transportation equipment. [Effective on July 1, 2021.]
Tenn. Code Ann. § 67-6-907— Retail florist. [Effective on July 1, 2021.]