(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.

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.
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