§ 67-6-308 — Federal government

Notwithstanding § 67-6-501(a) , no sales or use tax shall be payable on account of any direct sale or lease of tangible personal property or services to the United States, or any agency thereof created by congress, for consumption or use directly by it through its own government employees.

Legislative History

Acts 1949, ch. 245, § 1; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 242, § 7; 1957, ch. 166, § 1; 1963, ch. 38, § 6; 1963, ch. 174, § 1; 1978, ch. 536, § 1; 1978, ch. 601, § 1; 1980, ch. 563, § 1; 1980, ch. 812, § 1; T.C.A. (orig. ed.), § 67-3004(f).