Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Tennessee
/
Title 67 - Taxes and Licenses
/
Chapter 4 - Privilege and E...
/
Part 23 - Special User Privilege Tax Law [Effec...
Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]
§ 67-4-2301. Short title. [Effective on July 1, 2021.]
§ 67-4-2302. User privilege tax generally. [Effective on July 1, 2021.]
§ 67-4-2303. Tax on water and energy fuels -- Exemptions. [Effective on July 1, 2021.]
§ 67-4-2304. Tax on energy purchased from an energy resource recovery facility. [Effective on July 1, 2021.]
§ 67-4-2305. Tax on tangible personal property sold to common carriers for use outside the state. [Effective on July 1, 2021.]
§ 67-4-2306. Exemption for articles of tangible personal property imported for export or produced for export. [Effective on July 1, 2021.]
§ 67-4-2307. Exemption for certain property and services. [Effective on July 1, 2021.]