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Tennessee: Sales Tax Exemption for Water and Wastewater Treatment Authorities


 The Tennessee capitol.

A new sales and use tax exemption takes effect in Tennessee on July 1, 2015.

Under HB 928, the exemption for machinery used by a “county or municipality or a contractor pursuant to a contract with such county or municipality for use in water pollution control or sewage systems” is expanded to include machinery used by a “water and wastewater treatment authority created by private act or pursuant to the Water and Wastewater Treatment Authority Act, complied in title 68, chapter 221, part 6.”

According to the bill, this is required for the public welfare.

Simplify the management of sales tax exemptions by implementing automated sales tax Software-as-a-Service (SaaS). Learn more.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.