Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 6 / Part 2
Tennessee Code Annotated

Tenn. Code Ann. § 67-6-211 (2026)

Property no longer in interstate commerce

✓ current as of May 2026
Find cases: SyfertCases citing this section JustiaTenn. Code CornellLII Search CasesGoogle Scholar

It is the intention of this chapter to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this state.

Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.56 (Williams, § 1328.25); T.C.A. (orig. ed.), § 67-3007.

Notes of Decisions
Cited in 8 cases, 1985–2003 · leading case: JC Penney Co., Inc. v. Olsen, 796 S.W.2d 943 (Tenn. 1990).
Sort: Relevance Newest Treatment
JC Penney Co., Inc. v. Olsen, 796 S.W.2d 943 (Tenn. 1990). · cites it 4× “See T.C.A. § 67-6-211; § 67-6-313. Therefore, appellant's argument for prospective application in that regard is without merit.”
LeTourneau Sales & Serv., Inc. v. Olsen, 691 S.W.2d 531 (Tenn. 1985). · cites it 4× “2d 137 (1969); see also T.C.A. § 67-6-211. It is well-settled that a state tax on interstate commerce is not per se unconstitutional and the taxpayer bears the burden of proving his immunity from the tax under the commerce clause.”
Itel Containers Int'l Corp. v. Cardwell, 814 S.W.2d 29 (Tenn. 1991). · cites it 5× “§ 67-6-102(23)(A), and that because its containers have not “become a part of the mass of property in this state,” they are exempt from Tennessee sales tax pursuant to Tenn.Code Ann. § 67-6-211; II. alternatively, Itel asserts that Tennessee’s imposition of a sales tax upon…”
Sec. Fire Prot. Co. v. Huddleston, 138 S.W.3d 829 (Tenn. Ct. App. 2003). · cites it 2× “When Security Fire purchased the Type A materials in Tennessee, they already were part of the mass property of this state as defined at Tenn.Code Ann § 67-6-211 (West, WESTLAW, through 1993).”
Serv. Merch. Co. v. Jackson, 735 S.W.2d 443 (Tenn. 1987). · cites it 2× “T.C.A. § 67-6-211 provides that a tax is to be levied on “the use, the consumption, the distribution, and the storage to be used or consumed in this state of tangible personal property after it has come to rest in this state and has become a part of the mass of property in this…”
Am. Cyanamid Co. v. Huddleston, 908 S.W.2d 396 (Tenn. Ct. App. 1995). · cites it 2× “Section 67-6-211 reads as follows: Property no longer in interstate commerce.”
Bean Dredging Corp. v. Olsen, 742 S.W.2d 259 (Tenn. 1987). · cites it 2× “T.C.A. § 67-6-211 provides that a tax is to be levied on “.”
Sec. Fire Prot. v. Joe B. Huddleston (Tenn. Ct. App. 2003). · cites it 2× “When Security Fire purchased the Type A materials in Tennessee, they already were part of the mass property of this state as defined at Tenn. Code Ann § 67-6-211 (West, WESTLAW, through 1993).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.