2021 Tennessee Code
Part 1 - General Provisions
§ 55-3-107. Certificate Issued for Use in Lieu of Sales or Use Tax Receipt

Except as indicated in § 55-3-106, the commissioner shall issue a certificate to an applicant, which may be used by the applicant to file an application for a certificate of title when it appears that the applicant is not required to pay any sales or use tax on any motor vehicle for which a certificate of title is necessary, as provided for in Chapters 1 6 of this title.