Yes, automobile adaptive equipment (AAE) necessary to ensure safe operation of an automobile is exempt from sales and use tax when sold or given to an honorably discharged disabled veteran who has a service-connected disability under 38 U.S.C. § 3901. The seller will need to maintain a copy of a completed VA Form 10-1394 or 21-4502. For more information, see Tenn. Code Ann. § 67-6-353(a). Please see important notice 07-22 for a discussion of mobility enhancing equipment.
Is there a sales and use tax exemption for automobile adaptive equipment?
- Is there a sales and use tax exemption for mobility enhancing equipment?
- Are online companies (or internet-based platforms) that provide virtual marketplaces through which property owners and property management companies offer short-term rentals of property considered property management companies for business tax purposes?
- Is there a sales and use tax exemption for an automobile purchased with the Veterans Affairs Automobile Grant?
- When does computer software qualify for the sales tax industrial machinery exemption?
- Does the Tennessee sales and use tax definition of “sale for resale” include a sale by a Tennessee supplier to an out-of-state vendor that is drop shipped to the out-of-state vendor’s Tennessee customer who is the end user?