Tenn. Code Ann. § 47-25-204: Exemptions

This part does not apply to sales at retail or sales at wholesale made:

(1) In an isolated transaction and not in the usual course of business;

(2) Where merchandise is sold in bona fide clearance sales, if advertised, marked and sold as such;

(3) Where highly perishable merchandise must be promptly sold in order to forestall loss;

(4) Of imperfect or actually damaged merchandise, or merchandise which is being discontinued, if advertised, marked, and sold as such;

(5) Of merchandise sold upon the complete final liquidation of any business;

(6) Of merchandise sold for charitable purposes or to unemployment relief agencies;

(7) Of merchandise sold on contract to departments of government and governmental institutions;

(8) In meeting the legal price of a competitor on merchandise which is the same as to comparable competitive factors, such as weight, quantity, quality, pack, brand, or packaging; or

(9) By any officer acting under the order or direction of any court.