Tennessee § 67-6-390 - Exemption for sales of telecommunications services between affiliates.
Full text of Tennessee Tennessee Code Annotated § 67-6-390 — Exemption for sales of telecommunications services between affiliates., with citation guidance and answers to common questions.
§ 67-6-390. Exemption for sales of telecommunications services between affiliates.
The tax levied by this chapter shall not apply to sales of telecommunications services between affiliates, when one (1) of the entities that is a member of the affiliated group has qualified for the headquarters tax credit provided for in § 67-6-224 . The entity that purchases the telecommunications services from a vendor that is not a member of the affiliated group shall be deemed the user and consumer of such services, and shall pay the appropriate tax on such services. For purposes of this section, “affiliate” means the same as defined in § 48-103-102 . This exemption shall apply for so long as such qualified headquarters facility is located in this state. Acts 2004, ch. 782, § 19. Compiler's Notes. Acts 2004, ch. 782, § 23, provided that §§ 1, 2, 4, 10-12, 15-20 of the act shall apply to bills that are submitted to customers on or after July 1, 2004.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-390
What does Tennessee Code Annotated § 67-6-390 cover?
Section 67-6-390 ("Exemption for sales of telecommunications services between affiliates.") 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 § 67-6-390?
A common citation format is "Tennessee Code Annotated § 67-6-390" (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 § 67-6-390 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.