{"data":{"id":"us-tn/tenn.-code-ann.-67-6-342","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-342","heading":"Telecommunications services","body":"(a) Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter. (b) Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter. (c) For purposes of this section: (1) \"Interexchange carrier\" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs); (2) \"Local exchange carrier\" is a telecommunications service provider that provides such service only within a LATA; and (3) \"Long distance reseller\" is a telecommunications service provider that provides service within a LATA and between LATAs. Acts 1989, ch. 312, § 7; 2004, ch. 782, § 11.\n(a) Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter.\n(b) Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter.\n(c) For purposes of this section: (1) \"Interexchange carrier\" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs); (2) \"Local exchange carrier\" is a telecommunications service provider that provides such service only within a LATA; and (3) \"Long distance reseller\" is a telecommunications service provider that provides service within a LATA and between LATAs.\n(1) \"Interexchange carrier\" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs);\n(2) \"Local exchange carrier\" is a telecommunications service provider that provides such service only within a LATA; and\n(3) \"Long distance reseller\" is a telecommunications service provider that provides service within a LATA and between LATAs.","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 2026-09-17","retrieved_at":"2026-09-17T21:51:56Z","sha256":"8ffed995955b7efe78ba6489009cbec8162865384ac30cedcd5df6e7b24f7592","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-341","next":"us-tn/tenn.-code-ann.-67-6-343","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-tn","title":"Tennessee Release 76 supplement","text":"Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.tn.tca"}]},"notice":"GroundRules: Original legal text. Not legal advice."}