There is exempt from the sales tax the retail sale of motor vehicles subject to registration and titling in this state pursuant to § 55-3-101 that are not registered and titled in this state, but are removed for use in another state within three (3) calendar days of purchase. Use of such motor vehicles within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax. For the purposes of this section, vehicles subject to registration and titling in this state pursuant to § 55-3-101 are deemed to include all off-highway motor vehicles, as defined in § 55-3-101(c)(2).
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
§ 67-6-305. Demonstration or Display Property
§ 67-6-306. Divorce — Transfer of Automobile
§ 67-6-307. Energy or Resource Recovery Facilities
§ 67-6-308. Federal Government
§ 67-6-310. Gun Shows — Sales by Nonprofit Organizations
§ 67-6-314. Medical Equipment and Devices
§ 67-6-315. Monthly Water Bill
§ 67-6-325. Telephone Cooperatives
§ 67-6-327. Vessels and Barges — Repairs
§ 67-6-328. Watershed Districts
§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations
§ 67-6-336. Used Factory-Manufactured Structures
§ 67-6-337. Sales Paid for With Food Stamps
§ 67-6-343. Motor Vehicles — Exemption From Sales Tax
§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax
§ 67-6-346. Pollution Control Credit
§ 67-6-354. Design Professionals' Sketches, Drawings and Models
§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]
§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates