SUT-182 – Exemption - Continuing Education Courses Offered Online by 501(c)(3) and (c)(6) Organizations

Public Chapter 139 (2021), effective July 1, 2021, specifically exempts from sales and use tax online access to continuing education courses that:

  • Meet regulatory requirements for licensed individuals; and
  • Are offered by organizations exempt by the Internal Revenue Service (IRS) under 26 U.S.C. § 501(c)(3) or (c)(6).

Organizations that are not exempt federally under the above provisions must continue to collect sales and use tax on the sale of pre-recorded online continuing education courses. Please see SUT-66-Online-Courses and SUT-181 – Live Online Courses for more information on the taxability of online courses. 

Reference: Tenn. Code Ann. § 67-6-329(a). Public Chapter 139 (2021).



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