CHAPTER NO. 766

HOUSE BILL NO. 2991

By Representative John DeBerry

Substituted for: Senate Bill No. 2653

By Senator Cohen

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to exemption from sales and use tax of computer software programs used in the treatment of diagnosed learning disabilities.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

SECTION 1. Tennessee Code Annotated, Section 67-6-314, is amended by adding the following new subsection:

( ) The sale of computer software, designed for the use in the treatment of individuals with a learning disability and having no residual value for any other purpose, that is prescribed by a licensed practitioner of the healing arts for use in the treatment of an individual.

SECTION 2. This act shall take effect July 1, 1998, the public welfare requiring it.

PASSED:

April 6, 1998

APPROVED this 16th day of April 1998