{"data":{"id":"us-tn/tenn.-code-ann.-7-51-909","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 7-51-909","heading":"Tax exemption for capital improvement property","body":"Any contract, lease or lease-purchase agreement with respect to capital improvement property entered into under the authority of this part and the income from the property shall be exempt from all state, county and municipal taxation except for inheritance, transfer and estate taxes, and except as otherwise provided in this code.","path":["TN Code","Title 7","Chapter 51"],"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":"c6e85a3238ea9e0977a2430f622886f9edd55802f78e165220e2d762cd425f71","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-7-51-908","next":"us-tn/tenn.-code-ann.-7-51-910"},"notice":"GroundRules: Original legal text. Not legal advice."}