{"data":{"id":"us-tn/tenn.-code-ann.-67-6-388","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-388","heading":"Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements","body":"Notwithstanding this chapter or any other law to the contrary, there shall be an exemption from sales and use tax otherwise imposed on the gross proceeds of motor vehicle leases for insurance proceeds paid pursuant to a damage settlement by an insurance company to the owner of a leased passenger motor vehicle, where that vehicle has sustained damage that renders the vehicle a salvage vehicle, nonrepairable vehicle or flood vehicle, and the owner transfers title to such damaged vehicle to the insurance company.","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":"d03b6e09f68d6234f3c7cfe0d5870c0c9b091a8d9c21ead68eda09d72ee4bdb4","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-387","next":"us-tn/tenn.-code-ann.-67-6-389"},"notice":"GroundRules: Original legal text. Not legal advice."}