Tennessee § 67-6-218 - [Reserved.]

§ 67-6-218. [Reserved.]

Notwithstanding other provisions of this chapter, tax is imposed with respect to sales of tangible personal property to common carriers for use outside this state at the rate of three and seventy-five hundredths percent (3.75%). Persons seeking to make purchases at the reduced rate provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-528. In order to obtain the reduced tax rate, a copy of the certificate provided for by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the common carrier to each dealer from which it intends to make purchases at the reduced rate. If a common carrier purchases property at the reduced rate and the property is used inside the state or the common carrier fails to keep records as required by the commissioner to establish that property purchased at the reduced rate was not used in this state, but was removed from this state for use and consumption outside this state, then the common carrier shall be liable for tax at the full rate provided by § 67-6-203, regardless of whether the carrier had previously obtained a certificate as provided by this section. This section does not apply to sales of food and food ingredients, alcoholic beverages, tobacco, candy, dietary supplements, prepared food or fuel. Acts 1987, ch. 428, § 2; 2003, ch. 357, § 32; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 82, 145; 2009, ch. 530, §§ 35, 41; 2011, ch. 72, §§ 1, 7; 2013, ch. 480, § 1; 2015, ch. 273, § 3; 2017, ch. 193, § 1; 2019, ch. 157, § 1. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 32, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007. Section 67-6-219 (Acts 1987, ch. 428, § 2; 2003, ch. 357, § 32; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 82, 145, 187; 2009, ch. 530, §§ 35, 41; 2011, ch. 72, §§ 1, 7), concerning sales of tangible personal property to common carriers for use outside state, is repealed by Acts 2007, ch. 602, § 145, as amended by Acts 2009, ch. 530, § 35, and further amended by Acts 2011, ch. 72, § 1, and further amended by Acts 2013, ch. 480, § 1, and further amended by Acts 2015, ch. 273, § 3, and further amended by Acts 2017, ch. 193, § 1, and further amended by Acts 2019, ch. 157, § 1, effective July 1, 2021. Effective Dates. Acts 2017, ch. 193, § 2. April 19, 2017, July 1, 2019. Acts 2019, ch. 157, § 2. April 12, 2019, July 1, 2021. Cross-References. Applications, certificates, records, common carriers seeking purchases under this section, § 67-6-528 . “Common carrier” defined, § 67-6-102 . Liability for full tax, credit for tax paid, § 67-6-507 . Local tax, § 67-6-702 .