reglab/housing_qa huggingface dataset:
TN Code § 67-6-203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-203. Property Used, Consumed, Distributed or Stored. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

  A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax.   A tax, which shall be paid by the distributor, is also levied at the rate set out in subsection (a) on the value of catalogues, advertising fliers, or other advertising publications distributed to residents of Tennessee; provided, that this tax shall not be duplicative of a sales or use tax otherwise collected on such publications. “Distributor” does not include the commercial printer or mailer of any such catalogues, advertising fliers, or other advertising publications; nor shall nexus to a taxpayer be established through a relationship with a commercial printer or mailer having a presence in Tennessee; nor shall the commercial printer or mailer have the obligation of collecting any such tax.   Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202, 67-6-204, 67-6-205, and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2).
TN Code § 67-6-203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-203. Property Used, Consumed, Distributed or Stored. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

  A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax.   [Deleted by 2007 amendment, effective July 1, 2021.]   Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202, 67-6-204, 67-6-205, and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2).
TN Code § 67-6-208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-208. Warranty or Service Contract Covering Repair or Maintenance of Tangible Personal Property — Computer Software Maintenance Contracts

  The retail sale of, use of, or subscription to a warranty or service contract covering the repair or maintenance of tangible personal property shall be subject to the tax levied by this chapter. The tax shall be levied on the sales price or purchase price of the warranty or service contract at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202.   The retail sale of, use of, or subscription to a computer software maintenance contract shall be subject to the tax levied by this chapter. The tax shall be levied on the sales price of the computer software maintenance contract at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202.   Warranty or service contracts covering the repair and maintenance of tangible personal property and computer software maintenance contracts shall be subject to tax in this state when:  The warranty or service contract is sold as part of or in connection with the sale of tangible personal property that is subject to the tax levied by this chapter, or the computer software maintenance contract is sold as part of or in connection with the sale of computer software that is subject to the tax levied by this chapter;   The warranty or service contract applies to tangible personal property located in this state, or the computer software maintenance contract applies to computer software installed on computers located in this state. If a warranty or service contract applies to tangible personal property located both inside this state and outside this state or a computer software maintenance contract applies to computer software installed on computers located both inside this state and outside this state, dealers or users may allocate to this state a percentage of the sales price or purchase price of the warranty or service contract or computer software maintenance contract that equals the percentage of tangible personal property located in this state or computer software installed on computers located in this state; or   The location of the tangible personal property covered by the warranty or service contract or computer software covered by the computer software maintenance contract is not known to the seller but the purchaser's residential street address or primary business address is in this state.     No additional tax shall be due under this chapter on any repairs or maintenance provided pursuant to a warranty or service contract covering the repair and maintenance of tangible personal property that is subject to tax under subsection (a) or on any repairs, modifications, updates, or upgrades provided pursuant to a computer software maintenance contract that is subject to tax under subsection (b), unless the seller makes an additional charge for the repairs, maintenance, modifications, updates, or upgrades.
TN Code § 67-6-210 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-210. Use of Property Imported by Dealer — Exemptions

  On all tangible personal property imported, or caused to be imported from other states or foreign countries, and used by a dealer, the dealer, as defined in § 67-6-102, shall pay the tax imposed by this chapter on all articles of tangible personal property so imported and used, the same as if the articles had been sold at retail for use or consumption in this state. For the purposes of this chapter, the use, consumption, or distribution, or storage to be used or consumed in this state of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein; provided, that there shall be no duplication of the tax in any event.   It is not the intention of this section to levy the use tax with respect to the personal automobile, the personal manufactured home as defined in § 68-126-202, the personal effects, or the household furnishings to be used in the residence of a person who, having been a bona fide resident of another state, has moved to and become a resident of Tennessee, and has caused to be imported into Tennessee such personal automobile, personal manufactured home as defined in § 68-126-202, personal effects, or household furnishings.    There is exempt from the use tax imposed by this chapter any boat, motorboat or other vessel to be used or stored in this state by any person who, having been a bona fide resident of another state, has moved to and become a resident of this state, and has caused the vessel to be imported into this state; provided, that the vessel is to be used solely for personal use and has a fair market value that is less than ten thousand dollars ($10,000) at the time it is imported into this state.   In order to qualify for the exemption provided in subdivision (c)(1), the person shall submit to the commissioner, or to the county clerk when appropriate, proof that the vessel was properly registered in the other state. A person shall be eligible for the exemption whether or not the person previously paid sales or use tax, or obtained proof that sales or use tax was paid, on the purchase of the boat at the rate provided by the law of the other state.
TN Code § 67-6-211 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-211. Property No Longer in Interstate Commerce

 It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state.
TN Code § 67-6-212 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-212. Amusement Tax

  There is levied a tax at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 on the sales price of each sale at retail of the following:  Dues or fees to membership sports and recreation clubs, including free or complimentary dues or fees, when such are made in connection with a valuable contribution to any such establishment or organization, which shall have the value equivalent to the charge that would otherwise have been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business;   Sales of tickets, fees or other charges made for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions when made in connection with a valuable contribution to any organization or establishment holding or sponsoring such activities which shall have the value equivalent to the charge that would have otherwise been made;   Charges made for the privilege of entering or engaging in any kind of recreational activity, when no admission is charged spectators, such as tennis, racquetball or handball courts; and   Charges made for the privilege of using tangible personal property for amusement, sports, entertainment or recreational activities such as trampolines, golf carts, bowling shoes, skates or other sports and athletic equipment.     Free or complimentary dues or fees which shall have the value equivalent to the charge that would have otherwise been made shall be taxed under this section, unless such free or complimentary dues or fees are provided to persons who attend a public school or public college or university.   This section shall not be construed to levy a tax on any sale or transfer of any interest in real property, regardless of whether or not such property is used for amusement or recreational purposes. This section shall not be construed to levy a tax on any sale or transfer of any ownership interest in tangible personal property, regardless of whether or not such property is used for amusement or recreational purposes.   The provisions of this section taxing charges for admission shall be construed to include all charges whatsoever made for admission to professional sporting events, including any charge for a seat license, skybox, luxury suite, or any other accommodation for spectators, whether styled as a license, lease, rental or otherwise.   The tax imposed by this section shall not apply to the amount of any privilege tax levied pursuant to § 7-3-202.
TN Code § 67-6-213 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-213. Renting or Providing Space to Transient Dealers or Vendors

 For the exercise of the privilege of making retail sales as defined by § 67-6-102, a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 of the gross receipts of each rental.
TN Code § 67-6-216 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-216. Nonmaterial Costs of Manufactured Homes

  Notwithstanding any other provisions of this chapter to the contrary, state tax equal to one-half (½) the rate of tax provided for in § 67-6-202 is levied on the gross receipts or gross proceeds from the retail sale of a manufactured home, including any accessories, parts, furniture, appliances, delivery fees, installation fees, and other additional or incidental items or services that are part of the sale of the manufactured home, whether or not separately billed.   As used in this section, “manufactured home” means a structure as defined in § 68-126-202.   The tax levied by this section shall apply whether or not the manufactured home is installed as an improvement to the realty.
TN Code § 67-6-217 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-217. Aviation Fuel — Tax Imposed — Advisory Task Force. [Effective Until July 1, 2021.]

  Notwithstanding other provisions of this chapter, tax imposed with respect to the sale, the use, the consumption, the distribution and the storage of aviation fuel that is actually used in the operation of airplane or aircraft motors, shall be at the rate of four and one-half percent (4.5%).    The tax imposed and remitted on a person's purchase, use, consumption, or storage of aviation fuel pursuant to subsection (a) shall not exceed the following:  Twenty-one million three hundred seventy-five thousand dollars ($21,375,000) for the period of July 1, 2015 through June 30, 2016;   Seventeen million seven hundred fifty thousand dollars ($17,750,000) for the period of July 1, 2016 through June 30, 2017;   Fourteen million one hundred twenty-five thousand dollars ($14,125,000) for the period of July 1, 2017 through June 30, 2018; and   Ten million five hundred thousand dollars ($10,500,000) for any tax year occurring on or after July 1, 2018.     For purposes of this subsection (b), “tax year” means a period beginning on July 1 and ending on the following June 30. The commissioner shall establish a process for applying the cap provided by subdivision (b)(1).
TN Code § 67-6-218 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-218. [reserved.]

  Notwithstanding other provisions of this chapter, tax is imposed with respect to sales of tangible personal property to common carriers for use outside this state at the rate of three and seventy-five hundredths percent (3.75%).   Persons seeking to make purchases at the reduced rate provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-528. In order to obtain the reduced tax rate, a copy of the certificate provided for by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the common carrier to each dealer from which it intends to make purchases at the reduced rate.   If a common carrier purchases property at the reduced rate and the property is used inside the state or the common carrier fails to keep records as required by the commissioner to establish that property purchased at the reduced rate was not used in this state, but was removed from this state for use and consumption outside this state, then the common carrier shall be liable for tax at the full rate provided by § 67-6-203, regardless of whether the carrier had previously obtained a certificate as provided by this section.   This section does not apply to sales of food and food ingredients, alcoholic beverages, tobacco, candy, dietary supplements, prepared food or fuel.
TN Code § 67-6-223 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-223. Property of Proprietorship Incorporated During Tax Period

 No tax is due with respect to tangible personal property of a sole proprietorship that becomes the assets of a corporation resulting from the incorporation of such sole proprietorship. Any such transactions are not a taxable event and shall not be deemed to be a sale under this title.
TN Code § 67-6-225 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-225. [reserved.]

 Notwithstanding other provisions of this chapter to the contrary, commencing on September 1, 1999, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services provided by a video programming service provider offered for public consumption, except such state tax shall not apply to television programming or television service charges or fees in an amount less than fifteen dollars ($15.00) provided by a video programming service provider offered for public consumption.
TN Code § 67-6-227 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-227. Sales Tax on Satellite Television Services. [Effective Until July 1, 2021.]

 Notwithstanding other provisions of this chapter to the contrary, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services delivered by a provider of direct-to-home satellite service.
TN Code § 67-6-228 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-228. Food Retail Sales Tax

  Notwithstanding any provision of this part to the contrary, except as otherwise provided in subsection (b), the retail sale of food and food ingredients for human consumption shall be taxed at the rate of four percent (4%) of the sales price.   The retail sale of food and food ingredients sold as prepared food, alcoholic beverages, candy, dietary supplements and tobacco shall be taxed at the rate levied on the sale of tangible personal property at retail by § 67-6-202.
TN Code § 67-6-229 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-229. Sales to Schools or School Support Groups Intended for Resale

 Notwithstanding the exemptions provided by §§ 67-6-322 and 67-6-329 for sales to schools, retail sale and sale at retail subject to tax include any sale of tangible personal property or taxable services to a public or private school, grades kindergarten through twelve (K-12), or school support group, where the property or services are intended for resale by the school or school support group. Resales of the tangible personal property or taxable services by the school or school support group shall not be subject to tax. If for any reason a vendor does not collect and remit tax to the department on the sale of these items to the school or school support group, then the school or school support group shall be liable for use tax based on the purchase price of the items. This section does not apply to sales of textbooks and workbooks. This section does not apply to food and food ingredients or prepared food, when sold pursuant to programs authorized by a federal, state or local government entity or by the school governing body, that provide meals for public or private school students in grades kindergarten through twelve (K-12).
TN Code § 67-6-230 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-230. Prepaid Telephone Calling Cards

 Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code.
TN Code § 67-6-231 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-231. Retail Sale, Lease, Licensing or Use of Computer Software

  The retail sale, lease, licensing or use of computer software in this state, including prewritten and custom computer software, shall be subject to the tax levied by this chapter, regardless of whether the software is delivered electronically, delivered by use of tangible storage media, loaded or programmed into a computer, created on the premises of the consumer or otherwise provided. The tax shall be levied on the sales price or purchase price of the computer software at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202.   For purposes of subsection (a), “use of computer software” includes the access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer. If the customer accesses the software from a location in this state as indicated by the residential street address or the primary business address of the customer, such access shall be deemed equivalent to the sale or licensing of the software and electronic delivery of the software for use in this state. If the sales price or purchase price of the software relates to users located both in this state and outside this state as indicated by a residential street or business address, the dealer or customer may allocate to this state a percentage of the sales price or purchase price that equals the percentage of users in this state. Any dealer that purchases computer software only for the purpose of reselling access and use of such software as described in this subsection (b) shall be entitled to purchase such software exempt from the tax imposed by this chapter, subject to the same rules that apply generally to any sale of tangible personal property for resale; provided, however, that software purchased by a qualified data center for access and use by an affiliated company, as defined by § 67-6-395(c), shall be deemed to be used and consumed by the qualified data center and not resold to the affiliated company. Nothing in this subsection (b) shall be construed to impose a tax on any services that are not currently subject to tax under this chapter, such as, but not limited to, information or data processing services, including the capability of the customer to analyze such information or data provided by the dealer; payment or transaction processing services; payroll processing services; billing and collection services; internet access; the storage of data, digital codes, or computer software; or the service of converting, managing, and distributing digital products.
TN Code § 67-6-234 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 2 - Taxes Imposed|§ 67-6-234. Computation of Use Tax Applicable to the Transfer of a Motor Vehicle From Inventory

  Notwithstanding other provisions of this chapter to the contrary, use tax applicable to the transfer of a motor vehicle from inventory by an automobile manufacturer for its own use shall be computed as provided in this section. The tax shall be levied at the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 and shall be computed for each month during the term of use by multiplying the tax rate by an amount equal to one forty-eighth (1/48) of the wholesale price of the motor vehicle.   For purposes of this section, “wholesale price” means the price at which motor vehicles of the same make and model were regularly sold to automobile dealers at the time the vehicle was removed from inventory.