Tenn. Code Ann. § 67-4-2306: Exemption for articles of tangible personal property imported for export or produced for export. [Effective on July 1, 2021.]

It is not the intention of this part to levy a tax upon articles of tangible personal property imported into this state for export, or produced or manufactured in this state for export. If the sale of tangible personal property imported into this state is sourced to this state, this exemption shall apply; provided, that the purchaser's use of the tangible personal property imported into this state is limited to storage, inspection, or repackaging for shipment of the property for export outside this state.