Tennessee § 67-6-389 Exemption for private communications services

Tennessee Statutes

§ 67-6-389 — Exemption for private communications services

Tennessee § 67-6-389

Title67

This text of Tennessee § 67-6-389 (Exemption for private communications services) 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. § 67-6-389 (2026).

Text

(a)Private communications services shall be exempt from the tax imposed by this chapter, when such services are utilized for communications with a computer or telecommunications center located in this state, by a taxpayer that has qualified for the headquarters tax credit provided for in § 67-6-224 , or by an affiliate of such taxpayer.

(b)For purposes of this section, "affiliate" means the same as defined in § 48-103-102 .

(c)Persons seeking to make purchases of private communications exempt from tax shall apply to the commissioner for an authorization declaring that the purchaser is entitled to the exemption. In order to obtain the exemption, qualified purchasers shall provide a copy of the authorization or a fully completed Streamlined Sales Tax certificate of exemption to each deale

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

(a) Private communications services shall be exempt from the tax imposed by this chapter, when such services are utilized for communications with a computer or telecommunications center located in this state, by a taxpayer that has qualified for the headquarters tax credit provided for in § 67-6-224 , or by an affiliate of such taxpayer. (b) For purposes of this section, "affiliate" means the same as defined in § 48-103-102 . (c) Persons seeking to make purchases of private communications exempt from tax shall apply to the commissioner for an authorization declaring that the purchaser is entitled to the exemption. In order to obtain the exemption, qualified purchasers shall provide a copy of the authorization or a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make exempt purchases. If a person purchases exempt private communications and the private communications services are not utilized for communications with a computer or telecommunications center located in this state, by a purchaser that has qualified for the headquarters tax credit provided for in § 67-6-224 , or by an affiliate of the purchaser, then the purchaser shall be liable for tax at a rate applicable to the retail sale of the private communications service. (d) The exemption in subsection (a) shall apply for so long as such qualified headquarters facility is located in this state. (e) Any taxpayer that moves tangible personal property into this state in conjunction with establishing a qualified headquarters facility, as defined in § 67-6-224 , and qualifying for the headquarters facility tax credit provided in § 67-6-224 , shall be exempt from any sales and use tax liability that arises solely as a result of moving the property into the state; provided, that the tangible personal property was previously used by the taxpayer in the operation of its business.