(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.

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Terms Used In Tennessee Code 67-6-338

  • Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
(b) If not required by federal law, this exemption shall not be implemented and shall have no effect.