§ 55-3-105. Sales or use tax receipt to accompany application for certificate of title.

TN Code § 55-3-105 (2019) (N/A)
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It is unlawful for a county clerk to accept an application for a certificate of title as provided for in chapters 1-6 of this title, unless the applicant presents evidence that a sales or use tax at the rate specified in title 67, chapter 6, part 2 and § 67-6-501 has been paid on the sales price of the vehicle by the applicant, or the applicant has authority from the commissioner to file an application for a certificate of title without the payment of the sales or use tax.