§ 57-5-208 — Tax exemption for armed forces facilities

Tennessee § 57-5-208

• Jurisdiction: Tennessee
• Title: 57

Text

(a) The state tax on beer and ale shall not be applicable to beer and ale sold for consumption within the geographical boundaries of a fort, base, camp or post of the armed forces of the United States, post exchanges, ship service stores, commissaries and messes operated by the United States armed forces. (b) The exemption of the tax herein made shall be effectuated by the department of revenue allowing wholesalers and breweries, duly licensed in Tennessee, credit for taxes paid on beer or ale sold to post exchanges, ship service stores, commissaries and messes operated and controlled by the United States armed forces, and which are instrumentalities of the government of the United States. (c) Such credit shall be allowed only upon application made therefor to the department by the wholesaler or brewery delivering beer or ale and upon a showing, by copy of the invoice with the signature of the officer in charge of such post exchange, ship service store, commissary or mess certifying that the beer or ale was sold to and delivered to the post exchange, ship service store, commissary or mess by such Tennessee wholesaler or brewery. In addition, the application shall be supported by such other evidence as the commissioner may by regulation require.

Legislative History

Acts 1951, ch. 21, § 1 (Williams, § 1191.21); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 57-220.