2021 Tennessee Code
Part 3 - Exemptions
§ 67-6-304. Blood and Plasma

There is exempt from the tax imposed by this chapter the sale of human blood, blood plasma, or any part thereof by any institution or organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)).

Structure 2021 Tennessee Code

2021 Tennessee Code

Title 67 - Taxes and Licenses

Chapter 6 - Sales and Use Taxes

Part 3 - Exemptions

§ 67-6-304. Blood and Plasma

§ 67-6-305. Demonstration or Display Property

§ 67-6-306. Divorce — Transfer of Automobile

§ 67-6-307. Energy or Resource Recovery Facilities

§ 67-6-308. Federal Government

§ 67-6-310. Gun Shows — Sales by Nonprofit Organizations

§ 67-6-313. Interstate Commerce — Repair Services — Tax Credit. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

§ 67-6-313. Interstate Commerce — Repair Services — Tax Credit. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

§ 67-6-314. Medical Equipment and Devices

§ 67-6-315. Monthly Water Bill

§ 67-6-323. [reserved.]

§ 67-6-325. Telephone Cooperatives

§ 67-6-326. Vessels

§ 67-6-327. Vessels and Barges — Repairs

§ 67-6-328. Watershed Districts

§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations

§ 67-6-333. Taxidermists

§ 67-6-335. Dentists

§ 67-6-336. Used Factory-Manufactured Structures

§ 67-6-337. Sales Paid for With Food Stamps

§ 67-6-343. Motor Vehicles — Exemption From Sales Tax

§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax

§ 67-6-346. Pollution Control Credit

§ 67-6-347. Helicopters and Aircraft Used by Nonprofit Groups for Medical Transport — Exemption From Sales and Use Taxes

§ 67-6-350. [reserved.]

§ 67-6-354. Design Professionals' Sketches, Drawings and Models

§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]

§ 67-6-388. Exemption From Sales and Use Tax on Leased Motor Vehicles for Insurance Proceeds Paid on Damage Settlements

§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates