Tennessee § 67-6-344 - Cooperative direct mail advertising.
Full text of Tennessee Tennessee Code Annotated § 67-6-344 — Cooperative direct mail advertising., with citation guidance and answers to common questions.
§ 67-6-344. Cooperative direct mail advertising.
The tax imposed by this chapter does not apply to the sale or use of direct mail advertising materials that are distributed in Tennessee from outside the state by a person engaged solely and exclusively in the business of providing cooperative direct mail advertising. For the purpose of this section: “Cooperative direct mail advertising” means the business of providing advertising in the form of discount coupons or advertising leaflets for more than one (1) business that are delivered by mail in a single package to potential customers of businesses subscribing to the cooperative direct mail advertising; and “Direct mail advertising materials” means discount coupons and advertising leaflets, including accompanying envelopes and labels. Acts 1989, ch. 496, § 1. Compiler's Notes. Acts 1989, ch. 496, § 2 provided that the enactment of this section by that act applies retroactively to all audit assessments of tax regarding cooperative direct mail advertising materials which are outstanding and unpaid on June 1, 1989 and also to all unpaid assessments of tax regarding cooperative direct mail advertising materials which are the subject of litigation on June 1, 1989.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-344
What does Tennessee Code Annotated § 67-6-344 cover?
Section 67-6-344 ("Cooperative direct mail advertising.") 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 § 67-6-344?
A common citation format is "Tennessee Code Annotated § 67-6-344" (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 § 67-6-344 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.