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TENNESSEE STATUTES AND CODES
67-6-354 - Design professionals' sketches, drawings and models.
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.
[Acts 1997, ch. 144, § 1.]
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