Tennessee § 67-6-527 - [Reserved.]
Full text of Tennessee Tennessee Code Annotated § 67-6-527 — [Reserved.], with citation guidance and answers to common questions.
§ 67-6-527. [Reserved.]
Common carriers seeking to make purchases subject to the reduced rate provided in part 2 of this chapter shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner and shall require information deemed necessary by the commissioner to establish that the applicant is a common carrier making purchases of tangible personal property for use outside this state. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the reduced rate. Common carriers making purchases subject to the reduced rate provided in part 2 of this chapter shall keep records of all such purchases, establishing to the satisfaction of the commissioner that items purchased were not used in Tennessee, but were removed from this state for use and consumption outside this state. Acts 1987, ch. 428, § 4; 2003, ch. 357, § 60; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 160; 2009, ch. 530, § 35; 2011, ch. 72, § 1. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 60, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007. The section heading for this section is set out to reflect a change in the date until which this version is effective from July 1, 2017 to July 1, 2019, pursuant to Acts 2017, ch. 193, § 1. Cross-References. Tax on sales of tangible personal property to common carriers for use out of state, § 67-6-219 .
Frequently Asked Questions About Tennessee § 67-6-527
What does Tennessee Code Annotated § 67-6-527 cover?
Section 67-6-527 ("[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 § 67-6-527?
A common citation format is "Tennessee Code Annotated § 67-6-527" (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 § 67-6-527 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.