such person so using the tangible personal property shall pay the tax levied in this section on the fair market value of such tangible personal property when used, without any deductions whatsoever; provided, that this subsection (a) shall not be construed to apply to contractors or subcontractors who fabricate, erect or apply tangible personal property that becomes a component part of a building, and that is not sold by them as a manufactured item.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
§ 67-6-211. Property No Longer in Interstate Commerce
§ 67-6-213. Renting or Providing Space to Transient Dealers or Vendors
§ 67-6-223. Property of Proprietorship Incorporated During Tax Period
§ 67-6-227. Sales Tax on Satellite Television Services. [Effective Until July 1, 2021.]
§ 67-6-229. Sales to Schools or School Support Groups Intended for Resale