# Tenn. Code Ann. § 67-6-203: Property used, consumed, distributed or stored > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-203 ## Section - **Citation:** Tenn. Code Ann. § 67-6-203 - **Heading:** Property used, consumed, distributed or stored - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 6 / Section 67-6-203 ## Text (a) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax. (b) A tax, which shall be paid by the distributor, is also levied at the rate set out in subsection (a) on the value of catalogues, advertising fliers, or other advertising publications distributed to residents of Tennessee; provided, that this tax shall not be duplicative of a sales or use tax otherwise collected on such publications. "Distributor" does not include the commercial printer or mailer of any such catalogues, advertising fliers, or other advertising publications; nor shall nexus to a taxpayer be established through a relationship with a commercial printer or mailer having a presence in Tennessee; nor shall the commercial printer or mailer have the obligation of collecting any such tax. (c) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) . (d) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 on the repairing of tangible personal property or computer software, the laundering or dry cleaning of tangible personal property, the installing of tangible personal property that remains tangible personal property after installation, and the installing of computer software, when such repair, cleaning, or installation occurs at a place of business outside this state and the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee within the physical limits of this state or to a carrier for delivery to a place inside the physical limits of this state for use or consumption in this state. Amended by 2023 Tenn. Acts, ch. 377, s 26, eff. 7/1/2024. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(b); Acts 1984 (Ex. Sess.), ch. 8, § 2; 1985, ch. 356, § 3; 1991, ch. 29, § 2; 1992, ch. 529, § 2; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4c; 2003 , ch. 357, §§ 4, 22; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71, 140, 187; 2009 , ch. 530, §§ 35, 38; 2011 , ch. 72, §§ 1, 4; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3. (a) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax. 15 , ch. 273, § 3. (a) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 of the purchase price of each item or article of tangible personal property when the tangible personal property is not sold, but is used, consumed, distributed, or stored for use or consumption in this state; provided, that there shall be no duplication of the tax. (b) A tax, which shall be paid by the distributor, is also levied at the rate set out in subsection (a) on the value of catalogues, advertising fliers, or other advertising publications distributed to residents of Tennessee; provided, that this tax shall not be duplicative of a sales or use tax otherwise collected on such publications. "Distributor" does not include the commercial printer or mailer of any such catalogues, advertising fliers, or other advertising publications; nor shall nexus to a taxpayer be established through a relationship with a commercial printer or mailer having a presence in Tennessee; nor shall the commercial printer or mailer have the obligation of collecting any such tax. (c) Notwithstanding any other provision of law to the contrary, the one-half percent (0.5%) increase in the rate of the sales tax from five and one-half percent (5.5%) to six percent (6%) imposed by chapter 529 of the Public Acts of 1992 in this section and §§ 67-6-202 , 67-6-204 , 67-6-205 , and 67-6-221 shall remain in effect until changed by the general assembly. All revenue generated from such increases shall be deposited in the state general fund and earmarked for education purposes as provided in § 67-6-103(c)(2) . (d) A tax is levied at the rate of the tax levied on the sale of tangible personal property at retail by § 67-6-202 on the repairing of tangible personal property or computer software, the laundering or dry cleaning of tangible personal property, the installing of tangible personal property that remains tangible personal property after installation, and the installing of computer software, when such repair, cleaning, or installation occurs at a place of business outside this state and the serviced tangible personal property or computer software is delivered by the seller to the purchaser or the purchaser's designee within the physical limits of this state or to a carrier for delivery to a place inside the physical limits of this state for use or consumption in this state. Amended by 2023 Tenn. Acts, ch. 377, s 26, eff. 7/1/2024. Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003(b); Acts 1984 (Ex. Sess.), ch. 8, § 2; 1985, ch. 356, § 3; 1991, ch. 29, § 2; 1992, ch. 529, § 2; 1993, ch. 190, §§ 1, 2; 2002, ch. 856, § 4c; 2003 , ch. 357, §§ 4, 22; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 51, 71, 140, 187; 2009 , ch. 530, §§ 35, 38; 2011 , ch. 72, §§ 1, 4; 2013 , ch. 480, § 1; 2015 , ch. 273, § 3. ## Nearby sections - [Tenn. Code Ann. § 67-6-101 Short title - Nature of tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-101.md) - [Tenn. Code Ann. § 67-6-102 Chapter definitions - Definitions applicable for taxation of charges for mobile telecommunications services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-102.md) - [Tenn. Code Ann. § 67-6-103 Deposit and allocation of receipts - Transportation equity trust fund - Other special allocations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-103.md) - [Tenn. Code Ann. § 67-6-104 Apportionment of sales and use tax revenue to commercial development districts in rural, economically distressed counties](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-104.md) - [Tenn. Code Ann. § 67-6-105 Event Tourism Act](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-105.md) - [Tenn. Code Ann. § 67-6-106 Sales and use taxes collected on electronic nicotine delivery devices](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-106.md) - [Tenn. Code Ann. § 67-6-201 Taxable privilege declared](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-201.md) - [Tenn. Code Ann. § 67-6-202 Property sold at retail](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-202.md) - [Tenn. Code Ann. § 67-6-203 Property used, consumed, distributed or stored](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-203.md) - [Tenn. Code Ann. § 67-6-204 Lease or rental of property](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-204.md) - [Tenn. Code Ann. § 67-6-205 Services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-205.md) - [Tenn. Code Ann. § 67-6-206 Industrial machinery and raw materials - Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-206.md) - [Tenn. Code Ann. § 67-6-207 Property sold to farmer or nurseryman](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-207.md) - [Tenn. Code Ann. § 67-6-208 Warranty or service contract covering repair or maintenance of tangible personal property - Computer software maintenance contracts](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-208.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-203. Check the current official text before relying on it. Not legal advice.