reglab/housing_qa huggingface dataset:
TN Code § 67-6-355 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-355. Credit for Fire Protection Sprinkler Contractors

  There shall be a credit of the amount of any special contractor tax paid in another state against the tax imposed by this chapter for materials sold to or used by a fire protection sprinkler contractor; provided, that such materials are used by the fire protection sprinkler contractor to fabricate pipe and pipe fittings or use valves and pipe fittings for application or use by the fire protection sprinkler contractor in the performance of a contract outside the state. The credit shall be limited to the amount of tax attributable to the value of such materials.   For the purpose of this section, “fire protection sprinkler contractor” means any person engaged in those activities described under Industry Group 349, Miscellaneous Fabricated Metal Products, 3494 Valves and Pipe Fittings, Not Elsewhere Classified and 3498 Fabricated Pipe and Pipe Fittings, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget.   For the purpose of this section, “fabricated pipe and pipe fittings” means those products listed under Industry 3498, Fabricated Pipe and Pipe Fittings, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget.   For the purpose of this section, “valves and pipe fittings” means those products listed under Industry 3494, Valves and Pipe Fittings, Not Elsewhere Classified, of major Group 34 of the Standard Industrial Classification Index of 1972, prepared by the office of management and budget.
TN Code § 67-6-356 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-356. Sales and Use Tax Exemption for Telecommunications Services Used by Call Centers

  There shall be exempted from the sales and use tax imposed by this chapter any sales of interstate telecommunication and international telecommunication services to a business for use in the operation of one (1) or more call centers. “Call center” means a single location that utilizes telecommunication services in one (1) or more of the following activities: customer services, soliciting sales, reactivating dormant accounts, conducting surveys or research, fund raising, collection of receivables, receiving reservations, receiving orders, or taking orders. A call center shall have at least two hundred fifty (250) employee jobs engaged primarily in such call center activities.   No dealer shall sell any such interstate telecommunication and international telecommunication service under the claim that the service is exempt from the sales or use tax levied by this chapter, where the exemption from taxation is claimed because the vendee or user is entitled to an exemption as a call center, unless the vendee or user shall have issued to it by the commissioner an exemption certificate declaring that such call center is entitled to the exemption. In the event a business operating a call center uses its exemption authorization to purchase other services not exempted, the business shall be liable for applicable tax, penalty, and interest. The dealer shall maintain a copy of such exemption in the dealer's records to document that the purchaser was entitled to the exemption.
TN Code § 67-6-357 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-357. Credit on Retail Tobacco Sales Tax

  A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on tobacco buydown payments included in the sales price of tobacco sold at retail.   The credit shall apply such that sales tax is owed on the sales price of the tobacco less the tobacco buydown payment associated with such sale.   For purposes of this section the following definitions apply:  “Tobacco buydown agreement” means an agreement whereby an amount, whether paid in money, credit, or otherwise, is received by a retailer from a manufacturer or wholesaler based upon the quantity and unit price of tobacco 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; and   “Tobacco buydown payment” means the amount due to the retailer pursuant to a tobacco buydown agreement.
TN Code § 67-6-385 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-385. Sales to Common Carriers for Use Outside State — Certificate — Records — Exceptions. [Effective on July 1, 2021.]

  Notwithstanding other provisions of this chapter, except as provided in this section, no tax is imposed with respect to sales of tangible personal property to common carriers for use outside this state.   Persons seeking to make such purchases exempt from tax shall apply to the commissioner for a certificate as provided in § 67-6-528 to obtain the exemption. The common carrier must give a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make purchases exempt from tax.   If a common carrier fails to keep records as required by the commissioner to establish that property purchased exempt from tax 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 on the property at the full rate provided by § 67-6-203 regardless of whether the carrier had previously obtained a certificate as provided by this section; provided, that the carrier shall be given credit for any tax paid on the property pursuant to chapter 4, part 23 of this title.   This section does not apply to sales of food and food ingredients, candy, dietary supplements, prepared food, alcoholic beverages, tobacco and fuel.
TN Code § 67-6-386 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]

 Notwithstanding other provisions of this chapter, no tax is imposed with respect to the sale or use of aviation fuel that is actually used in the operation of airplane or aircraft motors.
TN Code § 67-6-387 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-387. Computer Software for Personal Use — Access and Use of Software Remaining in Possession of Dealer for Purpose of Fabricating Other Software for Own Use

  There is exempt from the use tax imposed by this chapter the fabrication of computer software by a person, or its direct employee, for the person's own use and consumption. The exemption provided by this section shall not apply to computer software that is fabricated by any agent of the person using the computer software unless the agent is also a direct employee of the person. For purposes of this section, the term “direct employee” means an employee to whom the person is obligated to issue a federal form W-2, wage and tax statement, and with respect to whom the person has responsibility for withholding taxes under the Federal Insurance Contributions Act (26 U.S.C. §§ 3101-3126), or such other entity or affiliate that upon petition to the commissioner has been approved as having that responsibility under this section.   There is exempt from the tax imposed by this chapter 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, as described in § 67-6-231(b), where such access and use of the software is solely by a person or such person's direct employee, as defined in subsection (a), for the exclusive purpose of fabricating other software that is both:  Owned by that person; and   For that person's own use and consumption.
TN Code § 67-6-388 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-388. Exemption From Sales and Use Tax on Leased Motor Vehicles for Insurance Proceeds Paid on Damage Settlements

 Notwithstanding this chapter or any other law to the contrary, there shall be an exemption from sales and use tax otherwise imposed on the gross proceeds of motor vehicle leases for insurance proceeds paid pursuant to a damage settlement by an insurance company to the owner of a leased passenger motor vehicle, where that vehicle has sustained damage that renders the vehicle a salvage vehicle, nonrepairable vehicle or flood vehicle, and the owner transfers title to such damaged vehicle to the insurance company.
TN Code § 67-6-389 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-389. Exemption for Private Communications Services

  Private communications services shall be exempt from the tax imposed by this chapter, when such services are utilized for communications with a computer or telecommunications center located in this state, by a taxpayer that has qualified for the headquarters tax credit provided for in § 67-6-224, or by an affiliate of such taxpayer.   For purposes of this section, “affiliate” means the same as defined in §  48-103-102.   Persons seeking to make purchases of private communications exempt from tax shall apply to the commissioner for an authorization declaring that the purchaser is entitled to the exemption. In order to obtain the exemption, qualified purchasers shall provide a copy of the authorization or a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make exempt purchases. If a person purchases exempt private communications and the private communications services are not utilized for communications with a computer or telecommunications center located in this state, by a purchaser that has qualified for the headquarters tax credit provided for in § 67-6-224, or by an affiliate of the purchaser, then the purchaser shall be liable for tax at a rate applicable to the retail sale of the private communications service.   The exemption in subsection (a) shall apply for so long as such qualified headquarters facility is located in this state.   Any taxpayer that moves tangible personal property into this state in conjunction with establishing a qualified headquarters facility, as defined in § 67-6-224, and qualifying for the headquarters facility tax credit provided in § 67-6-224, shall be exempt from any sales and use tax liability that arises solely as a result of moving the property into the state; provided, that the tangible personal property was previously used by the taxpayer in the operation of its business.
TN Code § 67-6-390 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates

 The tax levied by this chapter shall not apply to sales of telecommunications services between affiliates, when one (1) of the entities that is a member of the affiliated group has qualified for the headquarters tax credit provided for in § 67-6-224. The entity that purchases the telecommunications services from a vendor that is not a member of the affiliated group shall be deemed the user and consumer of such services, and shall pay the appropriate tax on such services. For purposes of this section, “affiliate” means the same as defined in §  48-103-102. This exemption shall apply for so long as such qualified headquarters facility is located in this state.
TN Code § 67-6-391 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-391. [reserved.]

  Purchases of detailing services and repair services performed on motor vehicles that are held for resale are exempt from the tax imposed by this chapter, if such vehicles are held for resale by a licensed motor vehicle dealer or licensed automobile auction. A person selling detailing services shall, however, be considered to be the user and consumer of any articles of tangible personal property that person purchases or uses in performance of such detailing services.     For purposes of this section, “detailing services” means and includes services that cosmetically or functionally refurbish or restore to like-new or serviceable condition or appearance and that are intended to enhance or increase the sales value of used or pre-owned motor vehicles in preparation for the vehicles being offered for sale at wholesale or retail in the ordinary course of the seller's business, or that cosmetically or functionally prepare new vehicles for sale at wholesale or retail in the ordinary course of the seller's business.   “Motor vehicle detailing services” shall not include washing or cleaning of motor vehicles, except when performed in conjunction with the activities provided for in this section.     For purposes of this section “motor vehicle” shall mean a motor vehicle subject to registration and titling in this state pursuant to § 55-3-101, and “licensed motor vehicle dealer” and “licensed automobile auction” shall mean a person licensed as such pursuant to title 55, chapter 17.
TN Code § 67-6-394 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-394. Credit for Sales Tax Due on a Transaction Accommodation Fee Included in a Sale or Lease

  A credit shall be granted, in the manner provided in subsection (b), for the amount of the sales tax due on a transaction accommodation fee included in the sales price of a sale or the gross proceeds of a lease.   The credit shall apply such that sales tax is owed on the sales price or gross proceeds, less the transaction accommodation fee associated with such sale or lease.   For purposes of this section, the following definitions shall apply:  “Full-time employee” means a permanent, rather than seasonal or part-time, employee who is normally scheduled to work at least thirty-seven and one-half (37.5) hours per week, and receives minimal healthcare, as described in title 56, chapter 7, part 22;   “Qualified motor vehicle manufacturer” means a producer, as defined in § 55-17-123(b)(2), that has made the required capital investment within the investment period necessary to qualify for the credit provided in § 67-4-2109(b)(2)(B)(i), or one of its related business entities;    “Related business entity” means a business entity:   In which the qualified motor vehicle manufacturer, directly or indirectly, has more than thirty-five percent (35%) ownership interest;   That, directly or indirectly, has more than thirty-five percent (35%) ownership interest in the qualified motor vehicle manufacturer; or   In which a person described in subdivision (c)(3)(A)(ii), directly or indirectly, has more than thirty-five percent (35%) ownership interest;     For purposes of this subdivision (c)(3), a noncorporate entity is more than thirty-five percent (35%) owned, if, upon liquidation, more than thirty-five percent (35%) of the assets of the noncorporate entity, directly or indirectly, accrue to the entity having the ownership interest; and     “Transaction accommodation fee” means the standard charge made by a franchised motor vehicle dealer to a qualified motor vehicle manufacturer in consideration for selling or leasing a motor vehicle produced by the qualified manufacturer to one (1) of the qualified manufacturer's full-time employees. Records documenting the amount of the standard transaction accommodation fee shall be maintained by the dealer in accordance with § 67-6-523.
TN Code § 67-6-395 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 3 - Exemptions|§ 67-6-395. Exemption for Use of Computer Software Developed, Fabricated, and Repaired by an Affiliated Company

  There is exempt from the tax imposed by this chapter the use of computer software that is developed and fabricated by an affiliated company, regardless of whether such software is accessed and used as described in § 67-6-231(b) or delivered by other means.   There is exempt from the tax imposed by this chapter the repair of computer software or any other services otherwise taxable that are rendered by a company for an affiliated company.   For purposes of this section, companies are affiliated only if:  Either company directly owns or controls one hundred percent (100%) of the ownership interest of the other company; or   One hundred percent (100%) of the ownership interest of both companies is owned or controlled by a common parent.
TN Code § 67-6-401 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 4 - Administrative Provisions|§ 67-6-401. Administration by Commissioner

 The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter.
TN Code § 67-6-402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 4 - Administrative Provisions|§ 67-6-402. Rules and Regulations

  The commissioner has the power to make and publish reasonable rules and regulations not inconsistent with this chapter or the other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues hereunder.   The commissioner is authorized to make and publish such rules and regulations not inconsistent with this chapter as the commissioner may deem necessary in enforcing its provisions, in order that there shall not be collected on the average more than the rate levied by this chapter. The commissioner is authorized to, and shall, provide, by rule and regulation, a method for accomplishing this end, and shall prepare instructions to dealers by setting out to them suitable methods for applying the tax that may be necessary for the purpose of the enforcement of this chapter and the collection of the tax imposed thereby.
TN Code § 67-6-403 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 4 - Administrative Provisions|§ 67-6-403. Forms

  The commissioner shall design, prepare, print and furnish to all dealers, or make available to the dealers, all necessary forms for filing returns and instructions to ensure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure such forms shall not relieve such dealer from the payment of the tax at the time and in the manner provided in this chapter.   The cost of preparing and distributing the reports, forms, and paraphernalia for the collection of the tax and the inspection and enforcement duties required in this section shall be borne by the revenues produced by this chapter, as provided for in this chapter.
TN Code § 67-6-404 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 4 - Administrative Provisions|§ 67-6-404. Oaths

 The commissioner and the commissioner's assistants are authorized and empowered to administer the oath for the purpose of enforcing and administering this chapter.
TN Code § 67-6-405 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 4 - Administrative Provisions|§ 67-6-405. Personnel, Supplies, and Expenses

  The commissioner, with the approval of the governor, is authorized to employ all necessary assistance to administer this chapter properly, and is also authorized to purchase all necessary supplies and equipment, and to incur any other necessary expenses that may be required for this purpose, in order to put the chapter fully and completely into effect.   All necessary expenses of employees to administer this chapter shall be paid in the manner provided by law applicable to expenses of other state officials and employees.
TN Code § 67-6-406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 4 - Administrative Provisions|§ 67-6-406. Registration of Motor Vehicles and Boats Dependent on Payment of Tax

 The commissioner is authorized to require the assistance of any official of the state or of any political subdivision thereof in the administration of this chapter, and it is unlawful for any official of this state or of any political subdivision thereof to accept an application for a certificate of title to a motor vehicle as provided for in title 55, Chapters 1 6, or for a certificate of registration for a vessel as provided for in title 69, chapter 9, unless the applicant presents evidence that a sales or use tax, as provided for in this chapter, has been paid on the sales price of the vehicle or vessel by such applicant, or such applicant has authority from the commissioner to file an application for such certificate of title or registration without the payment of the sales or use tax. It is also unlawful for any official referred to herein to accept an application for a certificate of title to a motor vehicle when the sale of such vehicle constitutes an occasional and isolated sale which is taxable under § 67-6-102(78)(A), unless the applicant presents a bill of sale which evidences the sale price and also presents evidence that the sales or use tax has been paid on that amount, or in the absence of such a bill of sale, unless the official requires evidence of payment of the sales or use tax on the fair market value of the vehicle as the fair market value is determined by the official by reference to the most recent issue of an authoritative automotive pricing manual, such as the NADA Official Used Car Guide, Southeastern Edition.
TN Code § 67-6-407 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 6 - Sales and Use Taxes|Part 4 - Administrative Provisions|§ 67-6-407. Dealers of Aviation Fuel — Reports. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

  The commissioner shall require each dealer of aviation fuel to file an additional report stating the total amount in gallons of aviation fuel sold and the dollar amount collected from such sales. The report required by this section shall be filed on a monthly or quarterly basis, as determined by the commissioner in the commissioner's discretion. Such report shall be filed no later than thirty (30) days after the last day of the sales period covered by the report. The report shall be supplemental to any other report required by the department and shall be on a form prescribed by the department.   In addition to any other penalty provided by law, the commissioner is authorized to assess any taxpayer required to file the report described in subsection (a) a civil penalty of five hundred dollars ($500) for failure to file such report. Such penalty shall be subject to waiver under § 67-1-803.