There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of capital construction to the municipal or county utility, electric membership corporation or electric cooperative.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
§ 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
§ 67-6-314. Medical Equipment and Devices
§ 67-6-315. Monthly Water Bill
§ 67-6-325. Telephone Cooperatives
§ 67-6-327. Vessels and Barges — Repairs
§ 67-6-328. Watershed Districts
§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations
§ 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
§ 67-6-354. Design Professionals' Sketches, Drawings and Models
§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]
§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates