Tennessee Code 67-3-604 – Exporter’s license
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Terms Used In Tennessee Code 67-3-604
- Bonded importer: means a person with a valid bonded importer's license under §. See Tennessee Code 67-3-103
- Export: means to obtain petroleum products in this state for sale, use, or distribution in another state. See Tennessee Code 67-3-103
- Exporter: means any person, other than a supplier, who purchases or otherwise holds title to taxable petroleum products in this state for the purpose of transporting or delivering the products to another state or country. See Tennessee Code 67-3-103
- Petroleum products: means all benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substance, excluding propane, reflecting a gravity of sixteen degrees (16°. See Tennessee Code 67-3-103
- State: means the state of Tennessee. See Tennessee Code 67-3-103
- Supplier: means a person that meets all the following conditions:
(i) Is subject to the general taxing jurisdiction of this state. See Tennessee Code 67-3-103
Persons, other than licensed suppliers or licensed bonded importers, who export petroleum products to another state shall either pay Tennessee petroleum products taxes and fees to their suppliers or obtain a Tennessee exporter‘s license. Persons who hold a supplier‘s license or a bonded importer‘s license shall have the same privileges and responsibilities as those holding an exporter’s license.