Tennessee Statutes

§ 67-6-211 — Property no longer in interstate commerce

Tennessee § 67-6-211

This text of Tennessee § 67-6-211 (Property no longer in interstate commerce) 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. § 67-6-211 (2026).

Text

It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state.

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Related

JC Penney Co., Inc. v. Olsen
796 S.W.2d 943 (Tennessee Supreme Court, 1990)
13 case citations
LeTourneau Sales & Service, Inc. v. Olsen
691 S.W.2d 531 (Tennessee Supreme Court, 1985)
12 case citations
Service Merchandise Co. v. Jackson
735 S.W.2d 443 (Tennessee Supreme Court, 1987)
6 case citations
Security Fire Protection Co. v. Huddleston
138 S.W.3d 829 (Court of Appeals of Tennessee, 2003)
5 case citations
Bean Dredging Corp. v. Olsen
742 S.W.2d 259 (Tennessee Supreme Court, 1987)
3 case citations
Itel Containers International Corp. v. Cardwell
814 S.W.2d 29 (Tennessee Supreme Court, 1991)
3 case citations
Security Fire Protection v. Joe B. Huddleston
(Court of Appeals of Tennessee, 2003)

Legislative History

Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.56 (Williams, § 1328.25); T.C.A. (orig. ed.), § 67-3007.

Nearby Sections

15
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Bluebook (online)
Tennessee § 67-6-211, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-6-211.