Tennessee § 67-6-395 - Exemption for use of computer software developed, fabricated, and repaired by an affiliated company.
Full text of Tennessee Tennessee Code Annotated § 67-6-395 — Exemption for use of computer software developed, fabricated, and repaired by an affiliated company., with citation guidance and answers to common questions.
§ 67-6-395. Exemption for use of computer software developed, fabricated, and repaired by an affiliated company.
There is exempt from the tax imposed by this chapter the use of computer software that is developed and fabricated by an affiliated company, regardless of whether such software is accessed and used as described in § 67-6-231(b) or delivered by other means. There is exempt from the tax imposed by this chapter the repair of computer software or any other services otherwise taxable that are rendered by a company for an affiliated company. For purposes of this section, companies are affiliated only if: Either company directly owns or controls one hundred percent (100%) of the ownership interest of the other company; or One hundred percent (100%) of the ownership interest of both companies is owned or controlled by a common parent. Acts 2006, ch. 1019, § 40; 2009, ch. 530, § 68; 2015, ch. 514, § 25. Compiler's Notes. Acts 2009, ch. 530, § 133 provided that § 68 of the act, which amended this section, shall apply to any applicable transactions occurring on or after January 1, 2009. Acts 2015, ch. 514, § 1 provided that the act shall be known and may be cited as the “Revenue Modernization Act”. For the Preamble to the act concerning the need to modernize the sales and use taxes, franchise and excise taxes and business tax in the state to address the engagement in business within the state by out-of-state companies, see Acts 2015, ch. 514.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-395
What does Tennessee Code Annotated § 67-6-395 cover?
Section 67-6-395 ("Exemption for use of computer software developed, fabricated, and repaired by an affiliated company.") 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 § 67-6-395?
A common citation format is "Tennessee Code Annotated § 67-6-395" (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 § 67-6-395 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.