Tennessee Governor Signs New Law Providing Sales and Use Tax Exemption to Certain Online Continuing Education Courses

Tennessee’s new law signed by the Governor provides a sales and use tax exemption for online access to qualified continuing education courses. This exemption is available if provided by certain Federally exempt charitable organizations and business associations. The continuing education courses have to meet the “regulatory requirements for licensed individuals and that are offered by organizations that have received a determination of exemption from the internal revenue service.“ (Tennessee S.B. 874, Effective July 1, 2021)

Posted on May 11, 2021