Where can I find the sales and use tax laws in the Tennessee Code? These laws are in Tenn. Code Ann. Section 67-6-101 et seq. September 11, 2015 14:50 Related articles Are organizations exempt from the sales tax liable for tax on sales? Are governmental agencies required to provide a numbered exemption certificate to make tax-exempt purchases in Tennessee? What is the nexus standard for out-of-state retailers? Will items purchased for a business be eligible for the tax exemption during the sales tax holiday? How does sales and use tax apply to contractors?