Tenn. Code § 67-6-354

Current through Acts 2023-2024, ch. 1069
Section 67-6-354 - Design professionals' sketches, drawings and models

There is exempt from the tax imposed by this chapter any concept sketch, drawing, or model by an architect, engineer, landscape architect or interior designer that is used in the development of a prototype for manufacture or production.

T.C.A. § 67-6-354

Acts 1997, ch. 144, § 1.