{"data":{"id":"us-tn/tenn.-code-ann.-67-6-326","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-326","heading":"Vessels","body":"There is exempt from the taxes imposed by this chapter all sales of tangible personal property to commercial marine vessels for use by such vessels, where the deliveries of such property are made in mid-stream of waterways constituting geographical boundaries of this state. Dealers shall, however, be required to support such sales by bills of sale positively reflecting such delivery receipted by the master of the deliveree vessel.","path":["TN Code","Title 67","Chapter 6"],"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":"03d7aa83b2253582dfca366be08cde2507309339a9db32c8c4844a9c192d4801","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-325","next":"us-tn/tenn.-code-ann.-67-6-327"},"notice":"GroundRules: Original legal text. Not legal advice."}