Are electricity, natural gas, or other energy fuels used to heat a dairy barn or farrowing pen or to provide electricity for lights or other electrical needs on the farm or nursery exempt from sales and use tax?

Yes. Tenn. Code Ann. § 67-6-207 exempts electricity, natural gas, liquefied gas, coal, and wood used directly in the production of food or fiber for human or animal consumption or to aid in the growing of horticultural products for sale by a qualified farmer or nursery operator.

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