Tennessee Code Title 67. Taxes and Licenses § 67-6-303

(1) A member of a uniformed service in active military service of the United States, as defined in § 58-1-102, who is stationed in this state or at a military reservation located partially within the boundary of this state and that of another state under orders of the member's branch of service;

(2) A member of the Tennessee national guard, or reserve member of a uniformed service of the United States, who is a participant in the active guard and reserve (AGR) program and is stationed in the state or at a military reservation located partially within the boundary of the state and that of another state under orders of the member's branch of service; or

(3) A member of the Tennessee national guard, or a reserve member of a uniformed service of the United States, who has been called into active military service of the United States, as defined in § 58-1-102, and is stationed in a combat zone; provided, that, with respect to an individual, the exemption provided in this subdivision (a)(3) shall apply from the effective date of official military orders assigning the individual to a combat zone and shall expire ninety (90) days after the effective date of official military orders releasing the individual from the combat zone.