Tennessee § 67-6-338 Sales paid for with vouchers from special supplemental food program for women, infants and children

Tennessee Statutes

§ 67-6-338 — Sales paid for with vouchers from special supplemental food program for women, infants and children

Tennessee § 67-6-338

Title67

This text of Tennessee § 67-6-338 (Sales paid for with vouchers from special supplemental food program for women, infants and children) 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. § 67-6-338 (2026).

Text

(a)There are exempt from the tax imposed by this chapter all sales for which the consideration is a voucher issued under the Special Supplemental Food Program for Women, Infants and Children ( 42 U.S.C. § 1786 ), and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such sale shall be fully taxable.

(b)If not required by federal law, this exemption shall not be implemented and shall have no effect.

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(a) There are exempt from the tax imposed by this chapter all sales for which the consideration is a voucher issued under the Special Supplemental Food Program for Women, Infants and Children ( 42 U.S.C. § 1786 ), and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such sale shall be fully taxable. (b) If not required by federal law, this exemption shall not be implemented and shall have no effect.