There shall be exempt from the taxes and fees imposed in part 2 of this chapter, taxable motor fuel acquired by an end user out of state, carried into this state in a vehicle fuel supply tank, and consumed from the same tank in which it was imported.
Structure 2021 Tennessee Code
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 4 - Exemptions and Refunds
§ 67-3-402. Consumer Imports Exemption
§ 67-3-403. Industrial Chemicals and Solvents Exemption
§ 67-3-405. Suppliers Export Exemption
§ 67-3-406. Refund on Exports by Licensed Exporter
§ 67-3-407. Refund on Exports by Unlicensed Exporter
§ 67-3-408. Kerosene Exemption
§ 67-3-409. Aviation Fuel Exemption
§ 67-3-415. Refunds — Contaminated Fuels
§ 67-3-416. Refunds — Casualty Losses
§ 67-3-417. Refunds — Fabricating User
§ 67-3-418. Refunds — End User — Off Highway
§ 67-3-419. Exemption for Methanol Sold for Use in Highway or Nonhighway Vehicles