reglab/housing_qa huggingface dataset:
TN Code § 67-6-333 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-333. Taxidermists

 Charges made by taxidermists for taxidermy activity are exempt from the tax imposed by this chapter. The taxidermist shall, however, be considered to be the user and consumer of any articles of tangible personal property or any taxable services that the taxidermist purchases.
TN Code § 67-6-334 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-334. Energy for Residential Use

  There are exempt from the tax levied by this chapter gas, electricity, fuel oil, coal and other energy fuels sold directly to the consumer for residential use.    As used in this section, “sold directly to the consumer for residential use” includes the furnishing of gas, electricity, fuel oil, coal or other energy fuels to single private residences, including the separate private units of apartment houses and other multiple dwellings, actually used for residential purposes, that are separately metered or measured, regardless of the fact that a person other than the resident:  Is contractually bound to the supplier for the charges;   Actually pays the charges; or   Is billed for the charges.     Use of electricity and other energy fuels in hotel or motel units by transient occupants does not constitute residential use.   In any instance in which the owner of a residential unit fails to disclose to an electric utility that the unit is being used for a purpose that would render the sale of electricity taxable, such owner shall be liable for any tax, penalty or interest due thereon, rather than the electric utility.   The exemption provided in this section shall not apply to energy fuels sold over the counter at the location of the seller except as follows:  Propane sold over the counter in cylinders with a capacity of one hundred pounds (100 lbs.) or more directly to the consumer for residential use shall be exempt from the tax levied by this chapter; and   Kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank shall be exempt from the tax levied by this chapter.       The sales and use tax imposed by this chapter on sales of natural gas, propane, and electricity sold directly to the consumer for non-residential use applies only to charges on a consumer's monthly bill for metered usage, a monthly minimum bill, a monthly customer charge, or a monthly demand charge.
TN Code § 67-6-335 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-335. Dentists

 A dentist shall be considered the user and consumer of the tangible personal property used in the practice of the dentist's profession, and the tax imposed by this chapter shall not be applicable to all or any part of the charges made by a dentist to the dentist's patients in connection with the sale or transfer of such tangible personal property.
TN Code § 67-6-336 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-336. Used Factory-Manufactured Structures

 There is exempt from the sales and use tax imposed by this chapter the sale or use of a used factory-manufactured structure to the extent that the Tennessee sales and use tax applicable to such structure was paid in its initial sale or use in this state.
TN Code § 67-6-337 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-337. Sales Paid for With Food Stamps

 There are exempt from the tax imposed by this chapter all sales for which the consideration given is food stamps, food coupons or for which an electronic debit card or other electronic benefits transfer system is used or that utilizes such other means as the department of human services may approve, and which cards, systems or other means may be issued, authorized or used by the department or the federal government, their agents or contractors to assist persons, on a means-tested basis, to purchase eligible food and food ingredients, prepared food, candy and dietary supplements in accordance with the laws and regulations issued by the federal government pursuant to the Food Stamp Act of 1964 (7 U.S.C. § 2011 et seq.), or the department pursuant to title 71, chapter 5, part 3, or in accordance with any other current enabling legislation or subsequent enabling legislation or regulations authorizing issuance of food coupons, food stamps or the use of any electronics benefits transfer process, including, but not limited to, the use of any electronic debit card system or other system that the department may approve. If any other consideration other than that provided for in this section is used in any sale, that portion of the sale shall be fully taxable.
TN Code § 67-6-338 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-338. Sales Paid for With Vouchers From Special Supplemental Food Program for Women, Infants and Children

  There are exempt from the tax imposed by this chapter all sales for which the consideration is a voucher issued under the Special Supplemental Food Program for Women, Infants and Children (42 U.S.C. § 1786), and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such sale shall be fully taxable.   If not required by federal law, this exemption shall not be implemented and shall have no effect.
TN Code § 67-6-339 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-339. Products Sold to or Used by Structural Metal Fabricators

  The tax imposed by this chapter does not apply to materials sold to or used by a structural metal fabricator; provided, that such materials are used by the fabricator to fabricate structural metal products for application or use by the fabricator in the performance of a contract outside the state.   For the purpose of this section, “structural metal fabricator” means any person engaged in those activities described under Industry 3441, fabricated structural metal, of Major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget of the federal government.   For the purpose of this section, “fabricated structural metal products” means those products listed under Industry 3441, fabricated structural metal, of Major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget of the federal government.
TN Code § 67-6-340 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-340. Railroad Track Materials and Locomotive Radiators

  Notwithstanding the reduced rate for purchases by common carriers, there are exempt from the sales and use tax railroad track materials and locomotive radiators purchased in this state by railroads for use outside this state.   Persons seeking to make exempt purchases as provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-529. In order to obtain the exemption, a copy of the certificate provided by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the railroad to each dealer from which it intends to make exempt purchases.   If a railroad fails to keep records as required by the commissioner to establish that railroad track materials or locomotive radiators purchased exempt from tax were not used in this state, but were removed from this state for use and consumption outside this state, then the railroad shall be liable for tax on such materials or radiators at the full rate provided by § 67-6-203, regardless of whether such railroad had previously obtained a certificate as provided by this section.
TN Code § 67-6-341 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-341. Credit for Sales Tax Due on Motor Vehicle Incentive Payments

  A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on motor vehicle manufacturer's incentive payments included in the sales price of motor vehicles sold at retail.   The credit shall apply such that sales tax is owed on the sales price of the motor vehicle less any otherwise taxable motor vehicle manufacturer's incentive payment associated with the sale.   For purposes of this section, unless the context otherwise requires:  “Motor vehicle manufacturer's incentive payment” means the amount due to the retailer pursuant to a motor vehicle manufacturer's incentive purchase program; and   “Motor vehicle manufacturer's incentive purchase program” means a program sponsored by a motor vehicle manufacturer pursuant to which an amount, whether paid in money, credit, or otherwise, is received by a retailer from a motor vehicle manufacturer based upon the unit price of motor vehicles sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate.
TN Code § 67-6-342 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-342. Telecommunications Services

  Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter.   Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter.   For purposes of this section:  “Interexchange carrier” is a telecommunications service provider that provides such service only between local access and transport areas (LATAs);   “Local exchange carrier” is a telecommunications service provider that provides such service only within a LATA; and   “Long distance reseller” is a telecommunications service provider that provides service within a LATA and between LATAs.
TN Code § 67-6-343 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-343. Motor Vehicles — Exemption From Sales Tax

 There is exempt from the sales tax the retail sale of motor vehicles subject to registration and titling in this state pursuant to § 55-3-101 that are not registered and titled in this state, but are removed for use in another state within three (3) calendar days of purchase. Use of such motor vehicles within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax. For the purposes of this section, vehicles subject to registration and titling in this state pursuant to § 55-3-101 are deemed to include all off-highway motor vehicles, as defined in § 55-3-101(c)(2).
TN Code § 67-6-344 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-344. Cooperative Direct Mail Advertising

  The tax imposed by this chapter does not apply to the sale or use of direct mail advertising materials that are distributed in Tennessee from outside the state by a person engaged solely and exclusively in the business of providing cooperative direct mail advertising.   For the purpose of this section:  “Cooperative direct mail advertising” means the business of providing advertising in the form of discount coupons or advertising leaflets for more than one (1) business that are delivered by mail in a single package to potential customers of businesses subscribing to the cooperative direct mail advertising; and   “Direct mail advertising materials” means discount coupons and advertising leaflets, including accompanying envelopes and labels.
TN Code § 67-6-345 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax

 There is exempt from the sales tax the retail sale of boats, motorboats and other vessels as defined by § 69-9-204, that are subject to registration and identification in this state pursuant to § 69-9-206, that are not registered and identified in this state, but are removed for use in another state within three (3) calendar days after physical possession of the boat, motorboat or other vessel has passed to the retail purchaser. Use of such boat, motorboat or other vessel within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax.
TN Code § 67-6-346 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-346. Pollution Control Credit

 There shall be a credit of one hundred percent (100%) of the sales and use tax paid with respect to any system, method, improvement, structure, device or appliance appurtenant thereto that is required and primarily used to bring the purchaser into compliance with pollution control laws or regulations, whether federal, state, or local, when such pollution is created in the course of the purchaser's regular business activities. The credit provided in this section shall not be available to persons primarily engaged in processing, treating, or controlling pollution created by others. Copies of certificates provided for in § 67-5-604 or other evidence that is satisfactory to the commissioner shall be furnished to the commissioner by the purchaser to establish entitlement to the credit. The credit provided in this section shall also apply to machinery and equipment used to produce electricity in a certified green energy production facility, as defined in § 67-4-2004. A copy of the facility certification issued by the department of environment and conservation shall be furnished to the commissioner by the taxpayer to establish entitlement to the credit. Instead of taking the credit available under this section or § 67-6-507(i) and (j), the purchaser may apply to the commissioner for a refund of the taxes paid or for authority to make purchases exempt from the tax.
TN Code § 67-6-347 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-347. Helicopters and Aircraft Used by Nonprofit Groups for Medical Transport — Exemption From Sales and Use Taxes

 There is exempt from the sales and use tax all repair services, including parts and labor, to equipment used in connection with helicopters or other aircraft owned by not-for-profit hospitals, government entities or other not-for-profit medical facilities used for the purpose of medical evacuation or transport.
TN Code § 67-6-348 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-348. Used Clothing — Exemption From Sales Tax

  There is exempt from this chapter the sale at retail of used clothing, if such clothing is sold by an institution or organization that has received a determination of exemption from the internal revenue service under 26 U.S.C. § 501(c)(3).   The exemption granted under subsection (a) shall be limited to such institutions or organizations that are not organized or operated for profit, and no part of the net earnings of which inures to the benefit of any private shareholder or individual.   No institution or organization shall be exempt under subsection (a), unless the institution or organization shall have issued to it by the commissioner an exemption certificate declaring that such institution or organization is entitled to the exemption provided for by subsection (a).   The commissioner is authorized to make final determination after a hearing, if demanded, as to whether any institution or organization is entitled to the benefit of the exemption established by subsection (a).   All proceeds from sales exempted by this section must be for 26 U.S.C. § 501(c)(3) purposes.
TN Code § 67-6-349 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-349. Petroleum Products Sold to Air Common Carriers for Flights Outside United States. [Effective Until July 1, 2021.]

  There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a location outside the United States.    If a dealer pays to the department the tax imposed by this chapter on fuel or petroleum products sold to an air common carrier, and if the fuel or petroleum products are subsequently used by the air common carrier in a manner that renders the product exempt from tax under subsection (a), then the dealer may take a credit equal to the amount of tax previously paid to the department, if all of the following conditions are satisfied:  Prior to taking the credit, the dealer must give the air common carrier a credit or refund of any tax collected from the air common carrier that is the basis for the credit taken under this subsection (b);   The dealer must obtain documentation from the air common carrier that is sufficient to establish that the fuel or petroleum products were used in an exempt manner as provided in subsection (a); and   The credit is taken by the dealer on a return filed pursuant to this chapter within one (1) year of the date the tax was paid to the department.     The dealer must maintain documentation that is sufficient to establish entitlement to the credit, and the documentation must be maintained for a period of three (3) years from December 31 of the year in which the credit is taken on the return. Nothing in this subsection (b) shall be construed as preventing the dealer from filing a claim for refund pursuant to § 67-1-1802 in lieu of taking a credit on the tax return; provided, however, that in no case shall the same tax be subject to a refund and a credit.
TN Code § 67-6-350 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-350. [reserved.]

 Veterinarians shall be considered the users and consumers of all drugs purchased by them for use or resale in the practice of veterinary medicine. The drugs shall be subject to sales or use tax on the purchase price to the veterinarian; provided, however, that drugs used in the treatment of livestock and instruments used for the administration of drugs used in the treatment of livestock shall be exempt from tax. Veterinarians seeking to make exempt purchases of drugs, and instruments for the administration of the drugs, used in treatment of livestock or resold in the practice of veterinary medicine for treatment of livestock shall provide a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make the exempt purchases. Veterinarians shall be liable for tax on the drugs or instruments at the full rate provided by § 67-6-203 if the drugs or instruments purchased exempt were not used in the treatment of livestock or resold in the practice of veterinary medicine for treatment of livestock.
TN Code § 67-6-352 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-352. Pharmacies and Home Health Care Providers

  Notwithstanding any provision of this chapter to the contrary, pharmacies and home health care providers engaged in the business of rendering outpatient health care services to human beings are the consumers or users of all tangible personal property or taxable services purchased for use, consumption or rental in providing the health care service. The sellers of taxable services or of tangible personal property not otherwise exempt from tax must collect from the pharmacy or home health care provider the appropriate tax, unless the pharmacy or home health care provider is exempt from paying the sales or use tax under § 67-6-322.   For purposes of this section, the tangible personal property subject to tax when purchased for use in rendering outpatient health care services in the home or residence of a patient shall include, but not be limited to, mobility enhancing equipment and all durable medical equipment other than oxygen delivery equipment, kidney dialysis equipment and enteral feeding systems.
TN Code § 67-6-353 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-353. Adaptive Equipment for Motor Vehicles Provided for Disabled Veterans — New or Used Vehicles Sold, Given, or Donated to Disabled Veterans

  There is exempt from this chapter any sales and use tax upon adaptive equipment for motor vehicles that is necessary to ensure that the eligible person will be able to operate an automobile or other conveyance in a manner consistent with such person's own safety and the safety of others. This section shall apply only to adaptive equipment for motor vehicles sold, given or donated to a disabled veteran who has been honorably discharged from any of the armed services of the United States and who has a service-connected disability equivalent to the disabilities as prescribed in 38 U.S.C. § 3100 et seq.   There is exempt from this chapter any sales and use tax upon a new or used motor vehicle that is sold, given, or donated to a veteran or active-duty service member of the armed services who has a service-connected disability as described in 38 U.S.C. § 3901 and who receives a grant from the United States department of veterans affairs, pursuant to 38 U.S.C. §§ 3901-3904, that is used to provide or assist in providing the vehicle to the veteran or service member; provided, that the exemption shall only apply to the portion of the price of the vehicle that is in excess of the amount of the grant received.
TN Code § 67-6-354 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-354. Design Professionals' Sketches, Drawings and Models

 There is exempt from the tax imposed by this chapter any concept sketch, drawing, or model by an architect, engineer, landscape architect or interior designer that is used in the development of a prototype for manufacture or production.