§ 67-4-1603. Amount of fee -- Tires sold for delivery outside of Tennessee.

TN Code § 67-4-1603 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a) A pre-disposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.

(b) A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.