Section 67-6-387 - Computer software for personal use - Access and use of software remaining in possession of dealer for purpose of fabricating other software for own use(a) There is exempt from the tax imposed by this chapter the fabrication, installation, and repair of computer software by a person, including the person's agent or direct employee, for the person's own use and consumption. As used in this section, the term "direct employee" means an employee to whom the person is obligated to issue a federal form W-2, wage and tax statement, and with respect to whom the person has responsibility for withholding taxes under the Federal Insurance Contributions Act (26 U.S.C. §§ 3101-3126), or such other entity or affiliate that upon petition to the commissioner has been approved as having that responsibility under this section.(b) There is exempt from the tax imposed by this chapter the access and use of software that remains in the possession of the dealer who provides the software or in the possession of a third party on behalf of such dealer, as described in § 67-6-231(b), where the access and use of the software is solely by a person or the person's agent or direct employee, as defined in subsection (a), for the exclusive purpose of fabricating other software that is both: (1) Owned by that person; and(2) For that person's own use and consumption.Amended by 2022 Tenn. Acts, ch. 1065, s 1, eff. 7/1/2022.Amended by 2015 Tenn. Acts, ch. 514, s 24, eff. 7/1/2015. Acts 2003 , ch. 357, § 55; 2004, ch. 959, § 68; 2005, ch. 311, § 1; Acts 2007 , ch. 602, §§ 51, 100; 2009 , ch. 530, § 54.