Tennessee Code 67-3-405 – Suppliers export exemption
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There shall be exempt from the taxes and fees imposed in part 2 of this chapter, with the exception of the export tax imposed by § 67-3-205, taxable petroleum products:
Terms Used In Tennessee Code 67-3-405
- Department: means the department of revenue. See Tennessee Code 67-3-103
- Destination state: means the state, territory, or foreign country to which petroleum products are directed for resale or use. 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
- In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
- Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
- Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. 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
provided, that the supplier shall be licensed to remit tax to such destination state, and that the supplier shall maintain for inspection by the department satisfactory proof of export in the form of a terminal-issued, destination state shipping paper.