Tennessee Code 67-4-1608 – New tires for resale – Use and consumption by dealer
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-4-1608
- Dealer: means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes. See Tennessee Code 67-4-1602
Any dealer purchasing new tires for resale without the payment of the fee, and subsequently withdrawing the tires from inventory for such dealer’s own use and consumption, must remit the fee on the tires on such dealer’s own return.