PocketLaw | Tennessee Code | Transactions Subject to Sales and Use

Section
67-6-215

[reserved.]

Section
67-6-219

Sales of Tangible Personal Property to Common Carriers for Use Outside State. [Effective Until July 1, 2021.]

Section
67-6-226

Sales Tax on Cable and Wireless Cable Television Services. [Effective Until July 1, 2021.]

Section
67-6-324

Common Carriers Seeking Reduced Rate — Applications — Certificates. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Section
67-6-531

Contracts for Collection of Sales and Use Taxes

Section
67-6-712

Distribution of Revenue. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Section
67-6-714

Local Option Tax Exemption for Cable or Wireless Cable Television Services. [Effective Until July 1, 2021.]

Section
67-6-901

Application. [Effective on July 1, 2021.]

Section
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.]

Section
67-6-903

[reserved.]

Section
67-6-904

Direct Mail Certificate. [Effective on July 1, 2021.]

Section
67-6-905

Source of Sales of Telecommunication Services — Definitions. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Section
67-6-905

Source of Sales of Telecommunication Services — Definitions. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

Section
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.]

Section
67-6-907

Transactions Subject to Sales and Use Taxes

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[reserved.]

Sales of Tangible Personal Property to Common Carriers for Use Outside State. [Effective Until July 1, 2021.]

Sales Tax on Cable and Wireless Cable Television Services. [Effective Until July 1, 2021.]

Replacement Parts or Goods

Drugs Used by Veterinarians

Spallation Neutron Source Facility

Exemption for Detailing and Repair Services on Motor Vehicles Held for Resale

Delinquent Dealers

Common Carriers Seeking Reduced Rate — Applications — Certificates. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Contracts for Collection of Sales and Use Taxes

Distribution of Revenue. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Local Option Tax Exemption for Cable or Wireless Cable Television Services. [Effective Until July 1, 2021.]

Application. [Effective on July 1, 2021.]

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.]

[reserved.]

Direct Mail Certificate. [Effective on July 1, 2021.]

Source of Sales of Telecommunication Services — Definitions. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Source of Sales of Telecommunication Services — Definitions. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

Source of Sales of Watercraft, Manufactured Homes, Mobile Homes, or Vehicles That Do Not Qualify as Transportation Equipment. [Effective on July 1, 2021.]

Retail Florist. [Effective on July 1, 2021.]