There shall be exempt from the taxes and fees imposed in part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205, taxable petroleum products:
provided, that the supplier shall be licensed to remit tax to such destination state, and that the supplier shall maintain for inspection by the department satisfactory proof of export in the form of a terminal-issued, destination state shipping paper.
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