2021 Tennessee Code
Part 16 - Pre-Disposal Fee
§ 67-4-1609. Motor Vehicle Leasing Companies

A motor vehicle leasing company, when purchasing new tires for resale in the form of a lease, must remit the fee on the tires when the tires are first put to use in this state.

Structure 2021 Tennessee Code

2021 Tennessee Code

Title 67 - Taxes and Licenses

Chapter 4 - Privilege and Excise Taxes

Part 16 - Pre-Disposal Fee

§ 67-4-1601. Administration and Collection

§ 67-4-1602. Part Definitions

§ 67-4-1604. Special Disposal Fee or Surcharge — Imposition by Counties Prohibited — Applicable Fees and Surcharges

§ 67-4-1605. Retail Sale of New Tires — Registration

§ 67-4-1607. Fee Credit for Returned Tires

§ 67-4-1608. New Tires for Resale — Use and Consumption by Dealer

§ 67-4-1609. Motor Vehicle Leasing Companies

§ 67-4-1611. Severability

§ 67-4-1612. Rules