{"data":{"id":"us-tn/tenn.-code-ann.-67-4-1906","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-1906","heading":"Exemptions","body":"This part does not apply to the rental of motor vehicles to a church, or the rental of motor vehicles to a nonprofit religious organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ) and is currently operating under it; provided, that the church or nonprofit religious organization holds a current certificate of sales or use tax exemption from the department of revenue pursuant to § 67-6-322 .","path":["TN Code","Title 67","Chapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"04b84ebfde388f0ccc1e7e771e791b40011545e131ea06a6442b3cb0da11ea74","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-4-1905","next":"us-tn/tenn.-code-ann.-67-4-1907"},"notice":"GroundRules: Original legal text. Not legal advice."}