Terms Used In Tennessee Code > Title 67 > Chapter 6 - Sales and Use Taxes

• Advertising agency: means a business, more than eighty percent (80%) of whose gross receipts in the previous taxable year were, or in the first taxable year are reasonably projected to be, from charges for advertising services. See Tennessee Code 67-6-102
• Advertising materials: means tangible personal property or its digital equivalent produced to advertise a product, service, idea, concept, issue, place or thing, including, but not limited to, brochures, catalogs and point-of-purchase materials, but not including preliminary artwork, and not including original sound recordings or video recordings produced by recording studios, television studios, video production studios or by or for advertising agencies, or masters produced from the original recordings, regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
• Advertising services: means services rendered by an advertising agency to promote a product, service, idea, concept, issue, place or thing, including services rendered to design and produce advertising materials prior to the acceptance of the advertising materials for reproduction or publication, including, but not limited to:
  (i) Advice and counseling regarding marketing and advertising. See Tennessee Code 67-6-102
• agreement: means the Streamlined Sales and Use Tax Agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce and adopted by the executive committee of the national conference of state legislatures. See Tennessee Code 67-6-802
• Alcoholic beverages: means beverages that are suitable for human consumption and contain one-half of one percent (0. See Tennessee Code 67-6-102
• Ancillary services: means services that are associated with, or incidental to, the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance service, vertical service, and voice mail service. See Tennessee Code 67-6-102
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Business: includes occasional and isolated sales or transactions of aircraft, vessels, or motor vehicles between corporations and their members or stockholders and also includes such transactions caused by the merger, consolidation, or reorganization of corporations. See Tennessee Code 67-6-102
• Candy: means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. See Tennessee Code 67-6-102
• Certified automated system: means software certified under the Streamlined Sales and Use Tax Agreement (SSUTA) to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Tennessee Code 67-6-102
• Certified service provider: means an agent certified under the Streamlined Sales and Use Tax Agreement to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases. See Tennessee Code 67-6-102
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Clothing: means all human wearing apparel suitable for general use. See Tennessee Code 67-6-102
• Clothing accessories or equipment: means incidental items worn on the person or in conjunction with clothing. See Tennessee Code 67-6-102
• Coin-operated telephone service: means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate. See Tennessee Code 67-6-102
• Commissioner: means and includes the commissioner of revenue or the commissioner's duly authorized assistants. See Tennessee Code 67-6-102
• Commissioner: means the commissioner of agriculture or the commissioner's duly authorized representative. See Tennessee Code 39-17-1503
• Common carrier: means every person holding a certificate of public convenience and necessity as a common carrier from the interstate commerce commission or the United States department of transportation or its predecessor agency of the federal government. See Tennessee Code 67-6-102
• Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Tennessee Code 67-6-102
• Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Tennessee Code 67-6-102
• Computer software maintenance contract: means a contract that obligates a person to provide a customer with future updates or upgrades to computer software, support services with respect to computer software, or both. See Tennessee Code 67-6-102
• Conference bridging service: means an ancillary service that links two (2) or more participants of an audio or video conference call, and may include the provision of a telephone number. See Tennessee Code 67-6-102
• Construction machinery: means machinery designed for and used exclusively in the preparation for, assembly, fabrication, and finishing of permanent improvements to real estate. See Tennessee Code 67-6-102
• Data center: means a building or buildings, either newly constructed, expanded, or remodeled, housing high-tech computer systems and related equipment. See Tennessee Code 67-6-102
• Dealer: means every person, as used in this chapter, including Model 1, Model 2, and Model 3 sellers, where the context requires, who:
  (A) Manufactures or produces tangible personal property for sale at retail, for use, consumption, distribution, or for storage to be used or consumed in this state. See Tennessee Code 67-6-102
• Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
• Delivery charges: means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing. See Tennessee Code 67-6-102
• Delivery network company: means a business entity that maintains an internet website or mobile application used to facilitate delivery services for the sale of local products. See Tennessee Code 67-6-102
• Delivery services: means the pickup of one (1) or more local products from a local merchant and delivery of the local products to a customer. See Tennessee Code 67-6-102
• Department: means the department of agriculture. See Tennessee Code 39-17-1503
• Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Tennessee Code 67-6-102
• Dietary supplement: means any product, other than tobacco, intended to supplement the diet that:
  (A) Contains one (1) or more of the following dietary ingredients:

  (i) A vitamin. See Tennessee Code 67-6-102
• Digital audio works: means works that result from the fixation of a series of musical, spoken, or other sounds, that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ringtones, or other sound recording. See Tennessee Code 67-6-102
• Digital audio-visual works: includes motion pictures, musical videos, news and entertainment programs, and live events. See Tennessee Code 67-6-102
• Digital books: means works that are generally recognized in the ordinary and usual sense as "books" that are transferred electronically, including works of fiction and nonfiction and short stories. See Tennessee Code 67-6-102
• Direct pay permit: means special written permission granted to a taxpayer by the commissioner to make all purchases free of the sales or use tax and report all sales or use tax due directly to the department. See Tennessee Code 67-6-102
• Direct pay permit holder: means a taxpayer who holds a direct pay permit. See Tennessee Code 67-6-102
• Directory assistance: means an ancillary service of providing telephone number information, and address information. See Tennessee Code 67-6-102
• Drug: means a compound, substance or preparation, and any component of a compound, substance or preparation, other than food and food ingredients, dietary supplements or alcoholic beverages:
  (A) Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them. See Tennessee Code 67-6-102
• Durable medical equipment: includes repair and replacement parts for the equipment. See Tennessee Code 67-6-102
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Tennessee Code 67-6-102
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• electronically transferred: means obtained by the purchaser by means other than tangible storage media. See Tennessee Code 67-6-102
• Energy resource recovery facility: means a facility for the production of energy in the form of steam or chilled water from the controlled burning of combustible materials, including, but not limited to, coal, fuel oil, or natural gas, where such energy is to be used in a system for heating and cooling five (5) or more separate buildings. See Tennessee Code 67-6-102
• Fabricating or processing tangible personal property for resale: includes the processing of photographic film into negatives and/or photographic prints for resale. See Tennessee Code 67-6-102
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• farm products: means forage and sod crops. See Tennessee Code 1-3-105
• Final artwork: means tangible personal property or its digital equivalent that is suitable for use in producing advertising materials and includes, but is not limited to, photographs, illustrations, drawings, paintings, calligraphy, models and similar works that are used to produce advertising materials, but does not include preliminary artwork or original sound recordings or video recordings produced by recording studios, television studios, video production studios, or by or for advertising agencies, or masters produced from the original recordings regardless of whether the original recordings or masters are produced in a tangible medium or a digital equivalent. See Tennessee Code 67-6-102
• Flea market: means a place of business that provides space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
• Flea market operator: means any person who receives compensation for providing space more than two (2) times a year to two (2) or more persons for the purpose of making sales at retail of tangible personal property that, during the usual course of being displayed or offered for sale, is not stored or displayed permanently at that space. See Tennessee Code 67-6-102
• Food and food ingredients: means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See Tennessee Code 67-6-102
• Fraud: Intentional deception resulting in injury to another.
• full-time employee job: means a permanent, rather than seasonal or part-time employment position for at least twelve (12) consecutive months to a person for at least thirty-seven and one-half (37 ½. See Tennessee Code 67-6-102
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• good cause: means a determination by the commissioner of economic and community development that the capital investment is a result of the exemption for industrial machinery used by a qualified data center. See Tennessee Code 67-6-102
• Government: means the state or any political subdivision of the state, and includes any branch or agency of the state, a county, municipality or other political subdivision. See Tennessee Code 39-11-106
• Gross sales: means the sum total of all retail sales of tangible personal property and all proceeds of services taxable under this chapter as defined in this section, without any deduction whatsoever of any kind or character, except as provided in this chapter. See Tennessee Code 67-6-102
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Hemp: means the plant Cannabis sativa L. See Tennessee Code 39-17-1503
• industrial machinery: includes repair parts, repair or installation services, and warranty or service contracts, purchased for such items used in the operation of a qualified data center. See Tennessee Code 67-6-102
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• Law enforcement officer: means an officer, employee or agent of government who has a duty imposed by law to:
  (A) Maintain public order. See Tennessee Code 39-11-106
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Layaway sale: means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the property. See Tennessee Code 67-6-102
• Lease or rental: includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U. See Tennessee Code 67-6-102
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
• Livestock: means all equine as well as animals that are being raised primarily for use as food or fiber for human utilization or consumption including, but not limited to, cattle, sheep, swine, goats, and poultry. See Tennessee Code 1-3-105
• Livestock and poultry feed: means and includes all grains, minerals, salts, proteins, fats, fibers and all vitamins, acids and drugs used and mixed with such ingredients as a growth stimulant, disease preventive, to stimulate feed conversion and make a complete feed. See Tennessee Code 67-6-102
• Local merchant: means a third-party merchant, including, but not limited to, a kitchen, restaurant, grocery store, retail store, convenience store, or business of another type, that is not under common ownership or control with the delivery network company. See Tennessee Code 67-6-102
• Local tax jurisdiction: means a geographic area where the same local option tax, either county tax or a combination of county and municipal tax, applies. See Tennessee Code 67-6-102
• Marketplace: means a physical or electronic place, platform, or forum, including, but not limited to, a store, booth, internet website, catalog, or dedicated sales software application, where tangible personal property or any of the things or services taxable under this chapter are offered for sale. See Tennessee Code 67-6-102
• Marketplace seller: means a person who makes sales through any marketplace operated, owned, or controlled by a marketplace facilitator. See Tennessee Code 67-6-102
• Micro market: means an unattended food establishment that:
  (A) Includes one (1) or more micro market displays. See Tennessee Code 67-6-102
• Micro market display: means a place where food being sold by a micro market is displayed, including a:
  (A) Refrigerator or refrigerated cooler. See Tennessee Code 67-6-102
• Minor: means any person under eighteen (18) years of age. See Tennessee Code 39-11-106
• Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
• Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Public Law 106-252 (4 U. See Tennessee Code 67-6-102
• Mobility enhancing equipment: means equipment, including repair and replacement parts to the equipment, but does not include durable medical equipment that:
  (A) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle. See Tennessee Code 67-6-102
• nursery stock: means all trees, shrubs, or other plants, or parts of such trees, shrubs or other plants, grown or kept for, or capable of, propagation, distribution or sale on a commercial basis. See Tennessee Code 1-3-105
• Obtain: includes , but is not limited to, the taking, carrying away or the sale, conveyance or transfer of title to or interest in or possession of property, and includes, but is not limited to, conduct known as larceny, larceny by trick, larceny by conversion, embezzlement, extortion or obtaining property by false pretenses. See Tennessee Code 39-11-106
• OEM headquarters company: means an original equipment manufacturer that is engaged in the business of manufacturing motor vehicles and qualifies to receive the credit provided in §. See Tennessee Code 67-6-102
• OEM headquarters company vehicle: means any motor vehicle subject to registration in accordance with title 55 that is owned by an OEM headquarters company, whether used for sales or service training, advertising, quality control, testing, evaluation or such other uses as approved by the commissioner, and, further, including motor vehicles provided by the OEM headquarters company for use by eligible employees and their eligible family members in accordance with policies established by the OEM headquarters company and approved by the commissioner. See Tennessee Code 67-6-102
• Over-the-counter-drug: means a drug that contains a label that identifies the product as a drug as required by 21 C. See Tennessee Code 67-6-102
• Owner: means a person, other than the defendant, who has possession of or any interest other than a mortgage, deed of trust or security interest in property, even though that possession or interest is unlawful and without whose consent the defendant has no authority to exert control over the property. See Tennessee Code 39-11-106
• Person: includes any individual, firm, co-partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, any governmental agency whose services are essentially a private commercial concern, or other group or combination acting as a unit, in the plural as well as the singular number. See Tennessee Code 67-6-102
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Tennessee Code 67-6-802
• Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association. See Tennessee Code 39-17-1503
• Personal property: All property that is not real property.
• Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
• Place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Tennessee Code 67-6-102
• pollution control facilities: means any system, method, improvement, structure, device or appliance appurtenant thereto used or intended for the primary purpose of eliminating, preventing or reducing air or water pollution, or for the primary purpose of treating, pretreating, recycling or disposing of any hazardous or toxic waste, solid or liquid, when such pollutants are created as a result of fabricating or processing by one who engages in fabricating or processing as such person's principal business activity, which, if released without such treatment, pretreatment, modification or disposal, might be harmful, detrimental or offensive to the public and the public interest. See Tennessee Code 67-6-102
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Preliminary artwork: means tangible personal property and digital equivalents that are produced by an advertising agency in the course of providing advertising services solely for the purpose of conveying concepts or ideas or demonstrating an idea or message to a client and includes, but is not limited to concept sketches, illustrations, drawings, paintings, models, photographs, storyboards or similar materials. See Tennessee Code 67-6-102
• Prepaid calling service: means the right to access exclusively telecommunications services that must be paid for in advance and that enable the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
• Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service, as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services that must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount. See Tennessee Code 67-6-102
• Prepared food: means :
  (i) Food sold in a heated state or heated by the seller. See Tennessee Code 67-6-102
• Prescription: means an order, formula or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state. See Tennessee Code 67-6-102
• Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser. See Tennessee Code 67-6-102
• Private communication service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. See Tennessee Code 67-6-102
• Proof of age: means a driver license or other generally accepted means of identification that describes the individual as twenty-one (21) years of age or older, contains a photograph or other likeness of the individual, and appears on its face to be valid. See Tennessee Code 39-17-1503
• Prosthetic device: means a replacement, corrective, or supportive device including repair and replacement parts for the replacement, corrective, or supportive device worn on or in the body to:
  (i) Artificially replace a missing portion of the body. See Tennessee Code 67-6-102
• Protective equipment: means items for human wear, designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property, but not suitable for general use. See Tennessee Code 67-6-102
• Qualified data center: means a data center that has made a required capital investment in excess of one hundred million dollars ($100,000,000) during an investment period not to exceed three (3) years and that creates at least fifteen (15) net new full-time employee jobs during the investment period paying at least one hundred fifty percent (150%) of the states' average occupational wage as defined in §. See Tennessee Code 67-6-102
• Rain check: means the seller allows a customer to purchase an item at a certain price at a later time, because the particular item was out of stock. See Tennessee Code 67-6-102
• remanufacturing: means making new or different products with new or different functions from the scrap materials used to make them. See Tennessee Code 67-6-102
• required capital investment: means an increase of a business investment in real property, tangible personal property or computer software owned or leased in the state, valued in accordance with generally accepted accounting principles. See Tennessee Code 67-6-102
• Resale: means a subsequent, bona fide sale of the property, services, or taxable item by the purchaser. See Tennessee Code 67-6-102
• Retailer: means and includes every person engaged in the business of making sales at retail, or for distribution, use, consumption, storage to be used or consumed in this state or furnishing any of the things or services taxable under this chapter and every marketplace facilitator. See Tennessee Code 67-6-102
• ringtones: means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Tennessee Code 67-6-102
• Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
• Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
• sale at retail: means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent. See Tennessee Code 67-6-102
• Sale for resale: means the sale of the property, services, or taxable item intended for subsequent resale by the purchaser. See Tennessee Code 67-6-102
• Sales price: includes consideration received by the seller from third parties, if:
  (i) The seller actually receives consideration from a party other than the purchaser, and the consideration is directly related to a price reduction or discount on the sale. See Tennessee Code 67-6-102
• Sales tax: means the sales tax levied under this chapter. See Tennessee Code 67-6-802
• Sampling: means the distribution of samples to members of the general public in a public place. See Tennessee Code 39-17-1503
• School art supplies: means an item commonly used by a student in a course of study for artwork. See Tennessee Code 67-6-102
• School computer supplies: means an item commonly used by a student in a course of study in which a computer is used. See Tennessee Code 67-6-102
• School instructional materials: means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. See Tennessee Code 67-6-102
• School supplies: means an item used by a student in a course of study. See Tennessee Code 67-6-102
• Seller: means any person making sales, leases, or rentals of personal property or services. See Tennessee Code 67-6-802
• Service address: means the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. See Tennessee Code 67-6-102
• Services: includes labor, skill, professional service, transportation, telephone, mail, gas, electricity, steam, water, cable television, entertainment subscription service or other public services, accommodations in hotels, restaurants or elsewhere, admissions to exhibitions, use of vehicles or other movable property, and any other activity or product considered in the ordinary course of business to be a service, regardless of whether it is listed in this subdivision (a)(38) or a specific statute exists covering the same or similar conduct. See Tennessee Code 39-11-106
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Smoking hemp: means hemp that is offered for sale to the public with the intention that it is consumed by smoking and that does not meet the definition of a vapor product. See Tennessee Code 39-17-1503
• Software: means computer software. See Tennessee Code 67-6-102
• Specified digital products: means electronically transferred digital audio-visual works, digital audio works and digital books. See Tennessee Code 67-6-102
• Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. See Tennessee Code 67-6-102
• State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See Tennessee Code 67-6-802
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Storage: means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state, or for any purpose other than sale at retail in the regular course of business. See Tennessee Code 67-6-102
• Subscription: includes a mark, the name being written near the mark and witnessed. See Tennessee Code 1-3-105
• Tangible personal property: includes electricity, water, gas, steam, and prewritten computer software. See Tennessee Code 67-6-102
• Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing, without regard to whether such service is referred to as voice over internet protocol services or is classified by the federal communications commission as enhanced or value added. See Tennessee Code 67-6-102
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Textbook: means a printed book that contains systematically organized educational information that covers the primary objectives of a course of study. See Tennessee Code 67-6-102
• Time-share estate: means an ownership or leasehold estate in property devoted to a time-share fee, tenants in common, time span ownership, interval ownership, and a time-share lease. See Tennessee Code 67-6-102
• Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Tennessee Code 67-6-102
• Unattended: means sales of goods are processed electronically without the physical presence of a person operating the market sales checkout. See Tennessee Code 67-6-102
• Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Tennessee Code 67-6-102
• Use tax: includes the "use" "consumption" "distribution" and "storage" as defined in this section. See Tennessee Code 67-6-102
• Use tax: means the use tax levied under this chapter. See Tennessee Code 67-6-802
• Vertical service: means an ancillary service that is offered in connection with one (1) or more telecommunications services, that offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Tennessee Code 67-6-102
• Video game digital product: means the right to access and use computer software that facilitates human interaction with a user interface to generate visual feedback for amusement purposes, when possession of the computer software is maintained by the seller or a third party, regardless of whether the charge for the service is on a per use, per user, per license, subscription, or some other basis. See Tennessee Code 67-6-102
• Video programming services: means programming provided by or generally considered comparable to programming provided by a television broadcast station and shall include cable television services sold by a provider authorized pursuant to title 7, chapter 59, wireless cable television services (multipoint distribution service/multichannel multipoint distribution service) and video services provided through wireline facilities located at least in part in the public rights-of-way without regard to delivery technology, including internet protocol technology. See Tennessee Code 67-6-102
• Voice mail service: means an ancillary service that enables the customer to store, send or receive recorded messages. See Tennessee Code 67-6-102
• Workbook: means a printed booklet that contains problems and exercises in which a student may directly write answers or responses to the problems and exercises. See Tennessee Code 67-6-102
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.