{"data":{"id":"us-tn/tenn.-code-ann.-67-4-2304","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-4-2304","heading":"Tax on energy purchased from an energy resource recovery facility. [Effective on July 1, 2021.]","body":"(a) There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.\n(b) The tax collected pursuant to this section shall be deposited in the state general fund.","path":["Title 67 Taxes And Licenses","Chapter 4 Privilege and Excise Taxes","Part 23 Special User Privilege Tax Law [Effective on July 1, 2021.]"],"source_url":"https://archive.org/download/gov.tn.tca/release76.2021.05.21/gov.tn.tca.title.67.odt","current_through":"2021-05-21","vintage":"Tennessee Code Release 76 (2021-05), retrieved 2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or amended","retrieved_at":"2026-09-17T21:57:30Z","sha256":"44c8faea376869e2e14c6b2ea8a9921f28bb0d8760a3c616491a45ceaa0efe07","source_id":"us-tn","stale":true,"prev":"us-tn/tenn.-code-ann.-67-4-2303","next":"us-tn/tenn.-code-ann.-67-4-2305"},"notice":"GroundRules: Original legal text. Not legal advice."}