Tennessee Code Title 12. Public Property, Printing and Contracts § 12-12-107

(1) The investment activities in Iran were made before July 1, 2016, the investment activities in Iran have not been expanded or renewed after July 1, 2016, and the person has adopted, publicized, and is implementing a formal plan to cease the investment activities in Iran and to refrain from engaging in any new investments in Iran; or

(2) The state agency makes a determination that the commodities or services are necessary to perform its functions and that, absent such an exemption, the state agency would be unable to obtain the commodities or services for which the contract is offered. Such determination shall be entered into the procurement record.