{"data":{"id":"us-tn/tenn.-code-ann.-67-6-332","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-332","heading":"Utilities, electric cooperatives and electric membership corporations","body":"There is exempt from the tax imposed by this chapter the sums paid or property or services contributed by any person to any municipal or county utility, electric cooperative or electric membership corporation, by any person who is required as a condition for utility service to make such payment as a contribution in aid of capital construction to the municipal or county utility, electric membership corporation or electric cooperative.","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":"cbba62422b72aec2e2b078ba1fef7e752f1dc95b45413c2b6247e8b603e12d42","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-331","next":"us-tn/tenn.-code-ann.-67-6-333"},"notice":"GroundRules: Original legal text. Not legal advice."}