Tennessee § 67-6-346 - Pollution control credit.
Full text of Tennessee Tennessee Code Annotated § 67-6-346 — Pollution control credit., with citation guidance and answers to common questions.
§ 67-6-346. Pollution control credit.
There shall be a credit of one hundred percent (100%) of the sales and use tax paid with respect to any system, method, improvement, structure, device or appliance appurtenant thereto that is required and primarily used to bring the purchaser into compliance with pollution control laws or regulations, whether federal, state, or local, when such pollution is created in the course of the purchaser's regular business activities. The credit provided in this section shall not be available to persons primarily engaged in processing, treating, or controlling pollution created by others. Copies of certificates provided for in § 67-5-604 or other evidence that is satisfactory to the commissioner shall be furnished to the commissioner by the purchaser to establish entitlement to the credit. The credit provided in this section shall also apply to machinery and equipment used to produce electricity in a certified green energy production facility, as defined in § 67-4-2004 . A copy of the facility certification issued by the department of environment and conservation shall be furnished to the commissioner by the taxpayer to establish entitlement to the credit. Instead of taking the credit available under this section or § 67-6-507(i) and (j), the purchaser may apply to the commissioner for a refund of the taxes paid or for authority to make purchases exempt from the tax. Acts 1992, ch. 873, § 3; 1994, ch. 862, § 1; 1995, ch. 37, §§ 1, 2; 1997, ch. 143, § 1; 2004, ch. 924, § 11; 2010, ch. 1134, § 40.
Frequently Asked Questions About Tennessee § 67-6-346
What does Tennessee Code Annotated § 67-6-346 cover?
Section 67-6-346 ("Pollution control credit.") 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 § 67-6-346?
A common citation format is "Tennessee Code Annotated § 67-6-346" (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 § 67-6-346 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.