67-3-1006 - Exemptions.
67-3-1006. Exemptions.
(a) The applicable exemptions from taxation set out in part 4 of this chapter shall likewise be applicable to the tax provided in this part.
(b) The tax imposed by this part shall not apply to gasoline or diesel fuel sold for agricultural purposes and exempt from taxation under the provisions of part 4 of this chapter.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2106.]