Tennessee § 67-6-391 - [Reserved.]
Full text of Tennessee Tennessee Code Annotated § 67-6-391 — [Reserved.], with citation guidance and answers to common questions.
§ 67-6-391. [Reserved.]
Purchases of detailing services and repair services performed on motor vehicles that are held for resale are exempt from the tax imposed by this chapter, if such vehicles are held for resale by a licensed motor vehicle dealer or licensed automobile auction. A person selling detailing services shall, however, be considered to be the user and consumer of any articles of tangible personal property that person purchases or uses in performance of such detailing services. For purposes of this section, “detailing services” means and includes services that cosmetically or functionally refurbish or restore to like-new or serviceable condition or appearance and that are intended to enhance or increase the sales value of used or pre-owned motor vehicles in preparation for the vehicles being offered for sale at wholesale or retail in the ordinary course of the seller's business, or that cosmetically or functionally prepare new vehicles for sale at wholesale or retail in the ordinary course of the seller's business. “Motor vehicle detailing services” shall not include washing or cleaning of motor vehicles, except when performed in conjunction with the activities provided for in this section. For purposes of this section “motor vehicle” shall mean a motor vehicle subject to registration and titling in this state pursuant to § 55-3-101, and “licensed motor vehicle dealer” and “licensed automobile auction” shall mean a person licensed as such pursuant to title 55, chapter 17. Acts 2004, ch. 924, § 16.
Frequently Asked Questions About Tennessee § 67-6-391
What does Tennessee Code Annotated § 67-6-391 cover?
Section 67-6-391 ("[Reserved.]") 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 § 67-6-391?
A common citation format is "Tennessee Code Annotated § 67-6-391" (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 § 67-6-391 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.