Tennessee Code 47-25-1608 – Exemptions

This part shall not apply to:

(1) The sale of a motor vehicle or trailer that is required to be registered or is subject to the certificate of title laws of this state;

New and unused property: means tangible personal property that was acquired by the new and unused property merchant directly from the producer, manufacturer, wholesaler or retailer in the ordinary course of business which has never been used since its production or manufacturing or which is in its original and unopened package or container, if such personal property was so packaged when originally produced or manufactured. See Tennessee Code 47-25-1601
New and unused property merchant: means a person who engages in the retail sale of personal property at a wholesale/retail outlet in this state and some of such property offered for sale is new and unused. See Tennessee Code 47-25-1601
Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
Property: includes both personal and real property. See Tennessee Code 1-3-105
Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105

(2) The sale of agricultural products, forestry products or food products, other than food as defined as new and unused property;

(3) Business conducted at any industry or association trade show;

(4) The sale of arts or crafts by the person who produced such arts and crafts;

(5) A manufacturer’s or distributor’s representative as defined in § 47-25-1601; or

(6) Any new and unused property merchant under eighteen (18) years of age.

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