§ 55-3-106. Inapplicable to vehicles exempt from sales or use tax.

TN Code § 55-3-106 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Section 55-3-105 does not apply to applications filed for motor vehicles belonging to the United States, the state of Tennessee, or any of its political subdivisions, or to any nonprofit institution exempt from the payment of the sales or use tax under title 67, chapter 6, part 3; provided, that a nonprofit institution shall present its regular certificate of exemption, issued by the commissioner, to the county clerk for inspection as its evidence of exemption from the payment of the sales or use tax and this section, §§ 55-3-105 — 55-3-109.