reglab/housing_qa huggingface dataset:
TN Code § 67-6-303 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-303. Armed Forces — Automobiles

  There is exempt from the tax imposed by this chapter the sale or use of a motor vehicle that is registered in this state in accordance with title 55, if the vehicle is sold to any of the following:  A member of a uniformed service in active military service of the United States, as defined in § 58-1-102, who is stationed in this state or at a military reservation located partially within the boundary of this state and that of another state under orders of the member's branch of service;   A member of the Tennessee national guard, or reserve member of a uniformed service of the United States, who is a participant in the active guard and reserve program (AGR) and is stationed in the state or at a military reservation located partially within the boundary of the state and that of another state under orders of the member's branch of service; or   A member of the Tennessee national guard, or a reserve member of a uniformed service of the United States, who has been called into active military service of the United States, as defined in § 58-1-102, and is stationed in a combat zone; provided, that, with respect to an individual, the exemption provided in this subdivision (a)(3) shall apply from the effective date of official military orders assigning the individual to a combat zone and shall expire ninety (90) days after the effective date of official military orders releasing the individual from the combat zone.     In order to qualify for the exemption provided in this section, the purchaser shall provide to the seller, or to the county clerk when appropriate, a copy of the official orders related to the stationing of the purchaser and, if applicable, the purchaser's status as a member of the AGR program. The orders shall be retained in the seller's files and a copy shall accompany the application for registration.   The exemption provided in this section shall apply only when the vehicle is titled and registered in the name of the qualifying individual, either alone or jointly with a spouse or lineal relative.
TN Code § 67-6-304 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-304. Blood and Plasma

 There is exempt from the tax imposed by this chapter the sale of human blood, blood plasma, or any part thereof by any institution or organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)).
TN Code § 67-6-305 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-305. Demonstration or Display Property

 There is exempt from sales or use tax the transfer, by any dealer in personal property, of any item from inventory to be used by such dealer, or the dealer's agent, or representative for demonstration or display purposes; provided, that such article of personal property shall be returned to inventory for sale in the usual course of trade within one hundred twenty (120) days; if such article of personal property is used for demonstration purposes for a period in excess of one hundred twenty (120) days, the dealer shall pay a use tax thereon for the amount that the cost of the article to the dealer exceeds the sales price of the article upon which sales tax is regularly assessed and paid when it is subsequently sold to a consumer.
TN Code § 67-6-306 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-306. Divorce — Transfer of Automobile

 There is exempt from sales and use tax the transfer between spouses of an automobile when such transfer is the result of a decree of divorce terminating that marriage.
TN Code § 67-6-307 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-307. Energy or Resource Recovery Facilities

 There is excluded from the sales and use tax base that portion of the consideration, received from the sale of steam produced by an energy or resource recovery facility owned or operated by a municipality, that is used to satisfy an indebtedness to the state incurred pursuant to title 68, chapter 211, part 4 [repealed]. This exclusion shall only apply if the facility has no more than one (1) customer, and the portion of the consideration subject to the exclusion is separately stated on each billing. In the event ownership of the facility is transferred to the facility's sole customer, that portion of the consideration previously excluded from taxation shall be taxable to the customer.
TN Code § 67-6-308 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-308. Federal Government

 Notwithstanding § 67-6-501(a), no sales or use tax shall be payable on account of any direct sale or lease of tangible personal property or services to the United States, or any agency thereof created by congress, for consumption or use directly by it through its own government employees.
TN Code § 67-6-309 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-309. Rental From Films, Transcriptions and Recordings

  There is exempt from the tax imposed by this chapter all rental for films to theaters that pay the tax imposed by § 67-6-212 on admissions to theaters or any admissions tax or gross receipts tax imposed on theaters in lieu of § 67-6-212. There is also exempt from this chapter all rental for films, transcriptions and recordings to radio stations and television stations operating under a certificate from the federal communications commission.   Persons qualifying for the exemption as provided in subsection (a) shall also be exempt from any portion of the gross receipts tax as provided in § 67-4-708.
TN Code § 67-6-310 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-310. Gun Shows — Sales by Nonprofit Organizations

 There is exempt from the sales and use tax the proceeds derived from sales at gun shows, displays or exhibits, sponsored by any nonprofit organization of gun collectors. This exemption shall not be applicable to any sale made by a person who regularly engages in business as a dealer in guns, or to any sale of a gun for future delivery.
TN Code § 67-6-312 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-312. Transfer of Preliminary Artwork by Advertising Agency — Sale or Use of Final Artwork and Advertising Materials Subject to Tax

  There is exempt from the sales or use tax the transfer of preliminary artwork by an advertising agency to its client. The use by an advertising agency of preliminary artwork created by the advertising agency to provide advertising services is exempt from the taxes imposed by this chapter.   The sale or use of final artwork is subject to the taxes levied by this chapter. If final artwork is provided by an advertising agency to its client pursuant to an agreement for providing advertising services, the sales price for the final artwork shall not include any fees paid for advertising services and shall include only the charges made by the advertising agency that are directly allocable to the production of final artwork.   The sale or use of advertising materials is subject to the taxes levied by this chapter.
TN Code § 67-6-314 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-314. Medical Equipment and Devices

 There is exempt from the sales or use tax imposed by this chapter:   Prosthetic devices for human use and repair services for the repair and maintenance of those prosthetic devices;   Durable medical equipment for home use sold pursuant to a prescription for human use and repair services for the repair and maintenance of durable medical equipment qualifying for exemption under this subdivision (2);   Oxygen delivery equipment, including:  Repair services and repair or replacement parts for oxygen delivery equipment;   Components or attachments for oxygen delivery equipment that are items for single patient use; and   Disposable medical supplies necessary to administer or deliver medical oxygen for human use;     Kidney dialysis equipment, including repair services and repair or replacement parts for kidney dialysis equipment, and including components or attachments for kidney dialysis equipment that are items for single patient use;   Enteral feeding systems, including repair services and repair or replacement parts for enteral feeding systems, and including components or attachments for enteral feeding systems that are items for single patient use;   Mobility enhancing equipment sold pursuant to a prescription for human use and repair service for the repair and maintenance of mobility enhancing equipment qualifying for exemption under this subdivision (6);   Any syringe used to dispense insulin for human use and diabetic testing supplies for human use, including lancets, test strips for blood glucose monitors, visual read test strips, and urine test strips;    Disposable medical supplies such as bags, tubing, needles and syringes dispensed by a licensed pharmacist in accordance with an individual prescription written for the use of a human being by a practitioner of the healing arts licensed by the state that are used for the intravenous administration of any prescription drug and that come into direct contact with the prescription drug or medicine;   This exemption applies only to supplies to be used in the treatment of a patient outside of a hospital, skilled nursing facility or ambulatory surgical treatment center;     Computer software designed for use in the treatment of individuals with a learning disability and having no residual value for any other purpose that is prescribed by a licensed practitioner of the healing arts for use in the treatment of an individual; and   The sale or use of disposable, nonprosthetic ostomy products for use by humans who have had colostomies, ileostomies, or urostomies.
TN Code § 67-6-315 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-315. Monthly Water Bill

 The sales and use tax imposed by this chapter on sales of water by a public utility only applies to charges on a customer's monthly water bill for metered water usage, a monthly minimum bill, a monthly customer charge, or a monthly demand charge.
TN Code § 67-6-316 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-316. Optometrists, Opticians, and Ophthalmologists

  An optometrist, optician or ophthalmologist shall be considered the user and consumer of the tangible personal property used in the practice of the optometrist's, optician's or ophthalmologist's profession, and the tax levied under this chapter is not applicable to all or any part of the charge made by such persons to their patients.   All sales of tangible personal property and taxable services to an optometrist, optician or ophthalmologist are subject to the sales or use tax.   Notwithstanding the foregoing, there shall be exempt from sales or use tax component parts of prescription eyewear, including replacement parts and industrial materials, sold to and used by a person engaged in business in Tennessee of operating an optical laboratory at which prescription eyewear is manufactured or fabricated, where such person also owns or operates the facilities at which such eyewear is ultimately dispensed to patients; provided, that such person shall pay sales or use tax on the purchase price of all prescription eyewear which it dispenses to patients inside this state.
TN Code § 67-6-317 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-317. Public Safety or Public Works-Related Goods Sold to Nonprofit Property Owners Association

  There is exempted from the sales and use tax imposed by this chapter any sales of public safety or public works-related goods to a nonprofit property owners association that has received a determination of exemption from the internal revenue service under the Internal Revenue Code § 501(c)(4) and that has more than one hundred (100) miles of roads maintained by the property owners association.   Any exemption granted under subsection (a) only applies to sales made directly to the exempt property owners association. There is no exemption for sales made to an independent contractor with any such exempt association.   No dealer shall sell, and no property owners association shall use, any tangible personal property under the claim that the tangible personal property is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the user is entitled to an exemption under subsection (a), unless the user has issued to it by the commissioner an exemption certificate declaring that such association is entitled to the exemption provided for by subsection (a). An association that has obtained an exemption certificate issued by the commissioner shall provide a dealer with a copy of the certificate of exemption, which must include the exemption account number included on the certificate issued by the commissioner. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption.   In the event a property owners association uses its exemption authorization to purchase other goods not exempted, the association shall be liable for applicable tax, penalty, and interest.   The exemption granted under subsection (a) is limited to twenty-five thousand dollars ($25,000) in sales and use taxes each year that would otherwise be imposed.   For purposes of this section, “public safety or public works-related goods” means equipment and supplies used:  In the construction or maintenance of utilities, roads, culverts, curbs, sidewalks, parks, landscaping, docks and dock facilities, sewage and wastewater systems, and flood control and drainage systems, including storm water sewers and drains; and   For firefighting, security, and emergency medical services, including fire alarm and emergency alert systems.
TN Code § 67-6-318 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-318. Qualified Building Materials Used in Construction, Expansion, or Renovation of One or More Qualified, New, or Expanded Warehouse or Distribution Facilities

  Subject to the approval set forth in subdivision (c)(2), there is a sales and use tax exemption on qualified building materials used in the construction, expansion, or renovation of one (1) or more qualified, new, or expanded warehouse or distribution facilities as defined in § 67-6-102(44)(H); provided, that the taxpayer or a lessor, or both, makes a capital investment of at least one billion dollars ($1,000,000,000) in the construction or renovation of such facilities and related facilities at the same location within the qualified capital investment period.   For purposes of this section:  “Qualified building materials” means tangible personal property purchased during the period between July 1, 2019, and December 31, 2026, that becomes part of the real property comprising the facility; and   “Qualified capital investment period” means a period beginning on or after January 1, 2019, and ending no later than December 31, 2026.      A taxpayer seeking the exemption provided under this section shall submit an application for exemption to the commissioner of revenue, describing the investment to be made during the qualified capital investment period. The application must be submitted on forms prescribed by the commissioner and demonstrate that the requirements of this section will be met.   After approval of the exemption application, the commissioner shall issue a certificate of exemption to the taxpayer.     If any requirements of this section are not met, the taxpayer is liable for any sales or use tax, penalty, or interest that would otherwise have been due with respect to items purchased on a tax-exempt basis pursuant to this section. Notwithstanding any other law to the contrary, the amount of any tax due under this subsection (d) must be assessed within three (3) years of December 31 of the final year of the investment period; provided, however, that such time to assess may be extended pursuant to § 67-1-1501(b)(5).   An application with the department of revenue for the exemption provided in this section must be filed prior to October 1, 2019.
TN Code § 67-6-319 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-319. Pharmaceutical Samples — Free Drugs and Materials

  There is exempt from the sales and use tax samples produced by a pharmaceutical plant within the state for future distribution outside of the state or temporarily stored by such pharmaceutical plant within the state for future distribution outside of the state.   There is exempt from the sales and use tax imposed by this chapter prescription drugs distributed free of charge by the manufacturer, including packaging materials and constituent elements and ingredients.
TN Code § 67-6-320 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-320. Prescription Drugs

  There is exempt from the tax imposed by this chapter any drug, including over-the-counter drugs, for human use dispensed pursuant to a prescription. This exemption shall not apply to grooming and hygiene products.   There is exempt from the tax imposed by this chapter the sale or use of:  Insulin; and   Medical oxygen for human use dispensed pursuant to a prescription.
TN Code § 67-6-321 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-321. Railroad Stock — Vessels and Barges — Railroad Rolling Stock

  There is exempt from sales tax the transfer, by any dealer in personal property, of railroad rolling stock or of vessels or barges of fifty (50) tons or over of displacement, where the purchaser gives the seller an affidavit that such rolling stock or vessels are being purchased for use in interstate commerce or outside this state; and any such rolling stock or vessels are also exempt from use tax, so long as they are being used principally in interstate commerce.   There is exempt from the sales and use tax, the sale, use, storage or consumption of parts and accessories, material and supplies used in servicing and/or maintaining railroad rolling stock that is currently being used, or is reasonably intended to be used, in interstate commerce. Such exemption does not apply to fuel or other petroleum products or to shop equipment and tools.
TN Code § 67-6-323 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-323. [reserved.]

 There is exempt from sales tax any replacement parts or goods transferred without cost to a purchaser for the replacement of faulty parts or equipment that prior thereto had been sold under a warranty or guarantee or condition and upon which original purchase or importation a sales or use tax was paid.
TN Code § 67-6-325 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-325. Telephone Cooperatives

 There is exempt from this chapter all sales of tangible personal property to telephone cooperatives organized under the general welfare laws of this state. This exemption shall apply only to sales of tangible personal property to telephone cooperatives for their own use and consumption, and shall not apply to any purchases made by the telephone cooperatives for use by independent contractors. This section shall apply only so long as electric membership corporations organized under the Rural Electric and Community Services Cooperative Act, compiled in title 65, chapter 25 shall be entitled to an exemption from the payment of any sales and use tax.
TN Code § 67-6-326 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-326. Vessels

 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.
TN Code § 67-6-327 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-327. Vessels and Barges — Repairs

 There is exempt from the tax imposed by this chapter repair services performed on vessels and barges of fifty (50) tons and over load displacement that are used principally in interstate or international commerce, and the parts, accessories, materials and supplies used in such repairs where the parts, accessories, materials and supplies become component parts of such vessels and barges. For purposes of this section, “repair services” includes renovations and improvements to such vessels and barges. This exemption does not apply to fuel and other petroleum products or to shop equipment and tools.
TN Code § 67-6-328 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-328. Watershed Districts

 There is exempt from sales or use tax all sales of tangible personal property to watershed districts for use and consumption by such districts.
TN Code § 67-6-331 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-331. Transfers by Dealers in Personal Property of Motor Vehicles Used by Common Carriers

  There shall be exempt from the tax imposed by this chapter, the transfer, by any dealer in personal property, of motor vehicles with a gross vehicle weight rating (GVWR) of a Class three (3) or above as defined in § 55-4-113 and trailers, semi-trailers and pole-trailers as defined in §§ 55-1-105 and 55-4-113 that shall be used to transport passengers or cargo principally in interstate or foreign commerce by a carrier holding common or contract carrier operating authority granted by the federal government or other state regulatory agency.   “Principally,” as used in subsection (a), means more than fifty percent (50%) of the use of the vehicle.   A motor vehicle is used to transport passengers or cargo in interstate or foreign commerce if it transports passengers or cargo moving from a point of origin in another state or foreign country to a point of destination within this state, or vice versa; or moving through this state from a point of origin in another state or foreign country to a point of destination in a different state or foreign country.
TN Code § 67-6-332 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations

 There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of capital construction to the municipal or county utility, electric membership corporation or electric cooperative.