Tenn. Code § 67-4-1906
Current through Acts 2023-2024, ch. 1069
This part does not apply to the rental of motor vehicles to a church, or the rental of motor vehicles to a nonprofit religious organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)) and is currently operating under it; provided, that the church or nonprofit religious organization holds a current certificate of sales or use tax exemption from the department of revenue pursuant to § 67-6-322.
T.C.A. § 67-4-1906