Tennessee Code 67-6-328 – Watershed districts

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

There is exempt from sales or use tax all sales of tangible personal property to watershed districts for use and consumption by such districts.

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