2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907) › Part 2 - TAXES IMPOSED (§§ 67-6-201 — 67-6-235) › Section 67-6-203 - Property used, consumed, distributed or stored

(a)
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.
(b)
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.
(c)
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)
.
(d)
A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by §
67-6-202
on the repairing of tangible personal property or computer software, the laundering or dry cleaning of tangible personal property, the installing of tangible personal property that remains tangible personal property after installation, and the installing of computer software, when such repair, cleaning, or installation occurs at a place of business outside this state and the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee within the physical limits of this state or to a carrier for delivery to a place inside the physical limits of this state for use or consumption in this state.
Amended by 2023 Tenn. Acts, ch. 377, s 26, eff. 7/1/2024.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(b); Acts 1984 (Ex. Sess.), ch. 8, § 2; 1985, ch. 356, § 3; 1991, ch. 29, § 2; 1992, ch. 529, § 2; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4c; 2003 , ch. 357, §§ 4, 22; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71, 140, 187; 2009 , ch. 530, §§ 35, 38; 2011 , ch. 72, §§ 1, 4; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3.