(a) A predisposal 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.

Terms Used In Tennessee Code 67-4-1603

  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. See Tennessee Code 67-4-1602
(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.
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