Tenn. Comp. R. & Regs. 0680-01-.26
Current through June 26, 2024
The license exemption stated in T.C.A. § 62-6-103(2)(A) pertains to any person, firm, church, or other religious institution that owns property and constructs on the property single residences, farm buildings or other buildings for individual use. This exemption does not apply to construction pertaining to resale, lease, rent or other similar purpose. The exemption does not apply to persons constructing buildings for a business-type purpose that cater to and depend upon usage by members of the general public.
Tenn. Comp. R. & Regs. 0680-01-.26
Authority: T.C.A. §§ 62-6-103 and 62-6-108.