§ 67-4-2304. Tax on energy purchased from an energy resource recovery facility. [Effective on July 1, 2021.]

TN Code § 67-4-2304 (2019) (N/A)
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(a) There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.

(b) The tax collected pursuant to this section shall be deposited in the state general fund.