Tennessee § 67-6-340 - Railroad track materials and locomotive radiators.
Full text of Tennessee Tennessee Code Annotated § 67-6-340 — Railroad track materials and locomotive radiators., with citation guidance and answers to common questions.
§ 67-6-340. Railroad track materials and locomotive radiators.
Notwithstanding the reduced rate for purchases by common carriers, there are exempt from the sales and use tax railroad track materials and locomotive radiators purchased in this state by railroads for use outside this state. Persons seeking to make exempt purchases as provided in this section shall apply to the commissioner for a certificate as provided in § 67-6-529. In order to obtain the exemption, a copy of the certificate provided by this section or a fully completed Streamlined Sales Tax certificate of exemption shall be given by the railroad to each dealer from which it intends to make exempt purchases. If a railroad fails to keep records as required by the commissioner to establish that railroad track materials or locomotive radiators purchased exempt from tax were not used in this state, but were removed from this state for use and consumption outside this state, then the railroad shall be liable for tax on such materials or radiators at the full rate provided by § 67-6-203, regardless of whether such railroad had previously obtained a certificate as provided by this section. Acts 1988, ch. 628, § 1; 2003, ch. 357, § 51; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 97. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 51, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-340
What does Tennessee Code Annotated § 67-6-340 cover?
Section 67-6-340 ("Railroad track materials and locomotive radiators.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-6-340?
A common citation format is "Tennessee Code Annotated § 67-6-340" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-6-340 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.