67-6-229 - Sales to schools or school support groups intended for resale. - Tennessee Statutes

67-6-229. Sales to schools or school support groups intended for resale.

Notwithstanding the exemptions provided by §§ 67-6-322 and 67-6-329 for sales to schools, retail sale and sale at retail subject to tax include any sale of tangible personal property or taxable services to a public or private school, grades kindergarten through twelve (K-12), or school support group, where the property or services are intended for resale by the school or school support group. Resales of the tangible personal property or taxable services by the school or school support group shall not be subject to tax. If for any reason a vendor does not collect and remit tax to the department on the sale of these items to the school or school support group, then the school or school support group shall be liable for use tax based on the purchase price of the items. This section does not apply to sales of textbooks and workbooks. This section does not apply to food and food ingredients or prepared food, when sold pursuant to programs authorized by a federal, state or local government entity or by the school governing body, that provide meals for public or private school students in grades kindergarten through twelve (K-12).

[Acts 2003, ch. 357, § 37; 2004, ch. 959, §§ 9, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 84.]