Tennessee Residential Energy Fuels Are Exempt From Local Sales Tax
- Corn and All other Residential energy fuels are exempt from local sales tax in Tennessee.
Installed TennesseeCornStoves qualify for 30% Federal Tax Credit.
Tennessee.gov/revenue Reagan Farr, Commissioner
ENERGY FUELS FOR RESIDENTIAL USE
Notice #07-17 Sales and Use Tax December 2007
Energy fuels sold over the counter are taxable.
Propane in a container of 100 lbs. or more is exempt when purchased for residential use.
Kerosene is exempt when purchased at a pump for residential use.
Documentation is required to support exempt sales.
All energy fuels are exempt from local sales tax.
T.C.A. § 67-6-334
T.C.A. § 67-6-523
T.C.A. § 67-6-704