§ 67-6-324. Replacement parts or goods.

TN Code § 67-6-324 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

There is exempt from sales tax any replacement parts or goods transferred without cost to a purchaser for the replacement of faulty parts or equipment that prior thereto had been sold under a warranty or guarantee or condition and upon which original purchase or importation a sales or use tax was paid.