Tennessee Statutes
§ 67-6-338 — Sales paid for with vouchers from special supplemental food program for women, infants and children
Tennessee·Title 67
(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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Tennessee § 67-6-338 (Sales paid for with vouchers from special supplemental food program for women, infants and children) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 1786
42 U.S.C. § 1786
Legislative History
Acts 1986, ch. 876, § 2.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund