Tax on Energy Purchased From an Energy Resource Recovery Facility. [Effective on July 1, 2021.]

1. Law
2. Tennessee Code
3. Taxes and Licenses
4. Privilege and Excise Taxes
5. Special User Privilege Tax Law [Effective on July 1, 2021.]
6. Tax on Energy Purchased From an Energy Resource Recovery Facility. [Effective on July 1, 2021.]

1. There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.
2. The tax collected pursuant to this section shall be deposited in the state general fund.

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