Tenn. Code § 49-6-3108
Boards of education located in counties that are adjacent to other states may contract with the appropriate local or state officials in the adjoining state for the education of children in kindergarten through grade twelve (K-12); provided, that the board of education of the Tennessee school district and the commissioner of education determine that such an arrangement is the most economical way of providing a reasonable education for children under the jurisdiction of such boards. The contract shall be executed by the appropriate board of education and approved by the commissioner and the attorney general and reporter prior to the enrollment of the children in the schools of the other state. The cost of educating the children in accordance with the terms of such contracts shall constitute a part of the costs of the Tennessee investment in student achievement formula (TISA) of the respective school district. Any local board of education entering such contract shall be relieved of all liability for the subject children during the term of the contract. The contract may be renewed annually at the discretion of the board.
T.C.A. § 49-6-3108