70-3-106 - Foreign or interstate commerce exempt. - Tennessee Statutes

70-3-106. Foreign or interstate commerce exempt.

The tax provided in this chapter is not intended to be a tax for the privilege of engaging in interstate or foreign commerce, protected by the Constitution of the United States from state taxation, nor is it intended to be a tax having any relation to interstate or foreign sales or distribution or commerce of any of the articles mentioned in this chapter in which any person may be engaged in addition to that person's business in this state, and such excepted businesses and sales and distributions are not hereby taxed.

[Acts 1937, ch. 84, § 49; C. Supp. 1950, § 5178.58 (Williams, § 5176.50); T.C.A. (orig. ed.), § 51-308.]