Tennessee § 67-4-1906 Exemptions

Tennessee Statutes

§ 67-4-1906 — Exemptions

Tennessee § 67-4-1906

Title67

This text of Tennessee § 67-4-1906 (Exemptions) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-4-1906 (2026).

Text

This part does not apply to the rental of motor vehicles to a church, or the rental of motor vehicles to a nonprofit religious organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ) and is currently operating under it; provided, that the church or nonprofit religious organization holds a current certificate of sales or use tax exemption from the department of revenue pursuant to § 67-6-322 .

Free access — add to your briefcase to read the full text and ask questions with AI

This part does not apply to the rental of motor vehicles to a church, or the rental of motor vehicles to a nonprofit religious organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ) and is currently operating under it; provided, that the church or nonprofit religious organization holds a current certificate of sales or use tax exemption from the department of revenue pursuant to § 67-6-322 .